Business tax – form

Pension schemes: notification of succession to a 'split' scheme (APSS 109)

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.

Documents

Notification of succession to a 'split' scheme (APSS 109)

Notification of succession to a 'split- scheme - supplementary page for question 3 (APSS 109 insert)

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Detail

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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