Use form APSS 251B if you're a scheme manager of a Qualifying Registered Overseas Pension Scheme to tell HMRC the scheme no longer qualifies or has been excluded.
Use form APSS 251B 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’s Qualifying Recognised Overseas Pension Scheme (QROPS) status
- has been excluded from being a QROPS by HMRC
Related forms and guidance
Using the QROPS Online Service
A guidance document on using HMRC online services for QROPS.
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