Business tax – form

Pension schemes: payments in respect of relevant members (APSS 253)

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.

Documents

Payments in respect of relevant members (APSS 253)

Payments in respect of relevant members: reporting details for more than one member or more than one payment (APSS 253 insert)

Detail

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.

Before you start

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Using the QROPS Online Service
A guidance document on using HMRC online services for QROPS.