Use form APSS 253 if you're a scheme manager of a Qualifying Recognised Overseas Pension Scheme (QROPS) to report payments made or treated as made for relevant members.
Use form APSS 253 if you’re a scheme manager of a QROPS to tell HM Revenue and Customs (HMRC) about payments made or treated as made in respect of relevant. 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 apply.
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Related forms and guidance
Using the QROPS Online Service
A guidance document on using HMRC online services for QROPS.