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Print and Post Forms
Election for a deemed benefit crystallisation event
About this form
This form is designed to be filled in on screen. You must answer all the questions except those marked 'optional'. You can’t save the form but once you’ve completed it you’ll be able to print a copy and post it.
Use this form if you're an individual who's a relieved member of a relieved non-UK pension scheme and you want to give notice to HM Revenue and Customs that a benefit crystallisation event is to be treated as occurring on a specified date in relation to you and the scheme.
Extra notes within the form are intended to help you fill in the boxes on the notification form. Supplementary guidance can be found in the Pensions Tax Manual (PTM). For more information follow the link below.
There is guidance on making an early election at PTM113430. Guidance on the meaning of relieved non-UK pension scheme and relieved members can be found at PTM113410. For more information follow the links below.