UncategorizedForm: Pension schemes: Enhanced Lump Sum and Death Benefit Allowance (international) (APSS202) Use form APSS202 to tell HMRC of your intention to rely on an international Enhanced Lump Sum and Death Benefit Allowance. Impact assessment: National Insurance contributions (NICs) changes from Autumn Statement 2023 and Spring Budget 2024 Guidance: PAYE draft forms: P11D and P11D Working Sheets