Form

Pension schemes: member information for the overseas scheme manager (APSS255)

Use form APSS255 to give the scheme manager of your qualifying recognised overseas pension scheme (QROPS) the information they need to transfer sums or assets held to another QROPS.

Documents

Member information for the overseas scheme manager (APSS255)

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Details

Use form APSS255 to give your QROPS scheme manager the information they need to transfer sums or assets held within the scheme to another QROPS. You must provide this information within 60 days of your transfer request. The scheme manager will need this information to determine whether your transfer is liable to the overseas transfer charge. HM Revenue and Customs may ask to see this.

Please note if you don’t provide this information to your pension scheme manager within 60 days of your transfer request, your transfer will be subject to the overseas transfer charge and your scheme manager will deduct this before making the transfer.

For more information about onward transfers from your QROPS, including if your onward transfer is taxable and details of the overseas transfer charge, please read Transferring to an overseas pension scheme.

Published 8 March 2017