Pension schemes: change in status and notification of fund value (APSS 251B)
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.
Ref: APSS 251B https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_iForms/1.0/APSS251B&template=APSS251B.xdp
Ref: APSS 251B insert PDF, 301KB, 1 page
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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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