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The deadline for submitting the APSS240 closed on 13 April 2017. Following the introduction of the overseas transfer charge on 9 March 2017, any overseas scheme failing to undertake to operate the new tax charge by 13 April 2017 automatically ceases to be a QROPS from 14 April 2017. For more information see the tell HMRC you’re a QROPS page.
Use form APSS240 if you're the scheme manager of a qualifying recognised overseas pension scheme (QROPS) to confirm that you understand and will operate the new tax charge from 9 March 2017.