Pension schemes: change in status and notification of fund value (APSS251B)
Use form APSS251B if you're a scheme manager of a qualifying recognised overseas pension scheme to tell HMRC the scheme no longer qualifies or has been excluded.
Documents
Details
Use form APSS251B if you are the scheme manager to tell HM Revenue and Customs (HMRC) if the overseas pension scheme:
- no longer meets the definition to be a recognised overseas pension scheme (ROPS)
- does not wish to retain it鈥檚 qualifying recognised overseas pension scheme (QROPS) status
- has been excluded from being a QROPS by HMRC
and provide details of the value of the member鈥檚 funds at the date the scheme ceased to be treated as a QROPS.
Use form APSS251B insert if you need to report the value of the member鈥檚 funds for more than 50 members. Please note, you must only submit the APSS251B insert alongside the APSS251B.
Before you start
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You鈥檒l need to fill in the form fully before you can print it. You can鈥檛 save a partly completed form so we suggest you gather all your information together before you begin to fill it in.
Updates to this page
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Form and landing page updated to reflect changes to the conditions to be a ROPS
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Updated content to reflect changes to the pension tax rules (including the new overseas transfer charge) for pension overseas transfers announced at Spring Budget 2017.
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First published.