Pension schemes: payments in respect of relevant members (APSS253)
Use form APSS253 if you're the scheme manager of a qualifying recognised overseas pension scheme (QROPS) to inform HMRC about payments made or considered as made for relevant members.
Documents
Details
You must report any payments made from funds that were transferred to a QROPS within 10 years of that transfer.
After that 10-year period you do not need to report a payment if the member payment provisions do not apply.
You should also use this form to tell us if the payment is a taxable overseas transfer made out of your scheme’s funds that have had UK tax relief.
Email HMRC to ask for the form in Welsh.
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Last updated 1 March 2024 + show all updates
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Link to Payments in respect of relevant members: reporting details for more than one member or more than one payment (APSS253 insert) has been updated.
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Payments in respect of relevant members: reporting details for more than one member or more than one payment (APSS253 insert) has been updated.
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Form and landing page updated to reflect changes to the conditions to be a ROPS
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Updated content to reflect changes to the pension tax rules (including the new overseas transfer charge) for pension overseas transfers announced at Spring Budget 2017.
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First published.