Form

Pension schemes: change in status and notification of fund value (APSS251B)

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.

• From: HM Revenue & Customs
• Published: 12 August 2014
• Last updated: 6 April 2017
  Show all updates

  1. 6 April 2017

     Form and landing page updated to reflect changes to the conditions to be a ROPS

  2. 8 March 2017

     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.

  3. 12 August 2014

     First published.

Documents

Qualifying Recognised Overseas Pension Scheme - change in status and notification of fund value (APSS 251B)

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

Qualifying Recognised Overseas Pension Scheme: notification of fund value (APSS251B insert)

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

Details

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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