Business tax – form

Pension schemes: notification of succession to a sub-scheme (APSS 110)

Use form APSS 110 if you're a pension scheme administrator of a new 'sub-scheme' to tell HMRC that the scheme has succeeded to a sub-scheme.

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Use form APSS 110 If you’re a pension scheme administrator of a new ‘sub-scheme’ to notify HM Revenue and Customs that the scheme has succeeded to a sub-scheme. For further information refer to the Registered Pension Schemes manual.

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