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Form

Pension schemes: member information (APSS263)

Use form APSS263 to give your scheme administrator information to transfer sums or assets held to a qualifying recognised overseas pension scheme (QROPS).

Updates to this page

From:
HM Revenue & Customs
Published:
14 August 2014
Last updated:
22 January 2025
Show all updates

  1. The form 'Member information (APSS263)' has been updated so Pension Scheme Administrators can apply the Overseas Transfer Charge legislation correctly.

  2. 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. First published.

Documents

Member information (APSS263)

Ref: APSS263

PDF, 353 KB, 3 pages

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Details

Use form ‘Member information (APSS263)’ to give your scheme administrator the information they need to transfer sums or assets held within a registered pension scheme to a qualifying recognised overseas pension scheme (QROPS).

You must provide this information within 60 days of your transfer request.

The scheme administrator will need this information to determine whether your transfer is liable to the overseas transfer charge. HMRC may ask to see this.

If you do not provide this information to your pension scheme administrator within 60 days of your transfer request, your:

  • transfer will be subject to the overseas transfer charge
  • scheme administrator will deduct this before making the transfer

Read transferring to an overseas pension scheme:

  • for information about transferring your registered pension scheme to a QROPS
  • to check if your transfer is taxable
  • for details if the overseas  transfer charge

Email HMRC to ask for the form in Welsh.

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