Use form APSS 109 if you're a pension scheme administrators to tell HMRC that the new pension scheme has succeeded a registered pension scheme which is a 'split' scheme.
Ref: APSS 109 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_iForms/1.0/APSS109&template=APSS109.xdp
Notification of succession to a 'split- scheme - supplementary page for question 3 (APSS 109 insert)
Ref: APSS 109 insert PDF, 38KB, 1 page
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Use form APSS 109 if you’re a pension scheme administrators to notify HM Revenue and Customs that the new pension scheme has succeeded a registered pension scheme which is a ‘split’ scheme. For further information refer to the Registered Pension Schemes Manual.
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