Pension schemes: Overseas pension scheme notification (APSS 250)
Use form APSS 250 if you're a pension scheme administrator to notify HMRC that the scheme is an overseas pension scheme.
Documents
Details
Use form APSS 250 if you鈥檙e the scheme manager of a pension scheme in order to notify HMRC that the scheme is an overseas pension scheme in accordance with Section 150(7) and Paragraph 5 Schedule 33 Finance Act 2004. You may also use this form to notify changes to scheme details.
Email HMRC to ask for this form in Welsh (Cymraeg).
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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First published.