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.
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
Ref: APSS 254 notes PDF, 41.8KB, 1 page
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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.
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