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.

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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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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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Updates to this page

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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