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.
Qualifying Recognised Overseas Pension Scheme - change in status and notification of fund value (APSS 215B)
Ref: APSS251B https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_B/1.0/APSS251B_20178&template=APSS251B.xdp
Ref: APSS251B insert https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_B/1.0/APSS251B_insert&template=APSS251B-insert.xdp
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’s 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’s 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’s funds for more than 50 members. Please note, you must only submit the APSS251B insert alongside the APSS251B.
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Published: 12 August 2014
Updated: 6 April 2017
- Form and landing page updated to reflect changes to the conditions to be a ROPS
- 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.
- First published.