Business tax – form

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.


Change in status and notification of fund value (APSS 251B)

Qualifying Recognised Overseas Pension Scheme: notification of fund value (APSS 251B insert)

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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

Using the QROPS Online Service
A guidance document on using HMRC online services for QROPS.

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