This notification is outside permitted time limits

The time limit is different depending on whether you received pension credit rights before or after 6 April 2006.

If you are notifying your intention to rely on Paragraph 18 Schedule 36 Finance Act 2004 (Pre-commencement credit rights), the notification must be given on or before 5 April 2009.

If you are notifying your intention to rely on section 220 Finance Act 2004 (Pension credits from previously crystallised rights), the time limit for the notification is 31 January following the end of the tax year five years after the end of the tax year in which you legally became entitled to the pension credit.