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 report payments made or treated as made for relevant members.
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Use form APSS253 if you’re the scheme manager of a QROPS to tell HM Revenue and Customs (HMRC) about payments made or treated as made in respect of relevant members. 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.
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Last updated 6 April 2017 + show all updates
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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.