Form

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.

• From: HM Revenue & Customs
• Published: 14 August 2014
• Last updated: 22 May 2024 — See all updates

Documents

Payments in respect of relevant members (APSS253)

Ref: APSS253

https://www.tax.service.gov.uk/print-and-post/form/SpecPersTax_B/1.0/APSS253/APSS253.xdp

Payments in respect of relevant members: reporting details for more than one member or more than one payment (APSS253 insert)

Ref: APSS253 insert

https://www.tax.service.gov.uk/print-and-post/form/SpecPersTax_B/1.0/APSS253_insert/APSS253insert.xdp

Read the accessibility statement for HMRC forms.

https://www.gov.uk/guidance/accessibility-statement-for-hmrc-interactive-forms

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.

Before you start

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How to use the print and post form

You will fill this form in online and you cannot save your progress. It is best to get all of your information together before you start.

Published 14 August 2014

Last updated 22 May 2024 + show all updates

1. 22 May 2024

   Links to 'Payments in respect of relevant members (APSS253)' and 'Payments in respect of relevant members: reporting details for more than one member or more than one payment (APSS253 insert)' have been updated.

2. 1 March 2024

   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.

3. 16 February 2024

   Payments in respect of relevant members: reporting details for more than one member or more than one payment (APSS253 insert) has been updated.

4. 6 April 2017

   Form and landing page updated to reflect changes to the conditions to be a ROPS

5. 8 March 2017

   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.

6. 14 August 2014

   First published.