Business tax – 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.

Documents

Election for a deemed Benefit Crystallisation Event (APSS 254)

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

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Detail

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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