Form

Pension schemes: election for a deemed Benefit Crystallisation Event (APSS 254)

Use form APSS 254 to tell HM Revenue and Customs that a Benefit Crystallisation Event is to be treated as occurring on a specified date for a relieved non-UK pension scheme.

From:
HM Revenue & Customs
Published
15 August 2014
Last updated
7 June 2019 — See all updates

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This page has been withdrawn because this form is no longer in use. Find the latest pension scheme forms for pension administrators, trustees and members.

Documents

Election for a deemed Benefit Crystallisation Event (APSS 254)

Ref: APSS 254

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_iForms/1.0/APSS254&template=APSS254.xdp

Election for a deemed benefit crystallisation event: completion notes (APSS 254 notes)

Ref: APSS 254 notes

PDF, 622 KB, 1 page

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Details

Use form APSS 254 if you are an individual who is a relieved member of a relieved non-UK pension scheme and you want to give notice to HM Revenue and Customs that a Benefit Crystallisation Event is to be treated as occurring on a specified date in relation to you and the scheme.

Email HMRC to ask for this form in Welsh (Cymraeg).

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Published 15 August 2014
Last updated 7 June 2019 + show all updates

  1. The address to send the form APSS 254 to has been updated.

  2. First published.

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