Pension schemes: Overseas pension scheme notification (APSS 250)
Use form APSS 250 if you're a pension scheme administrator to notify HMRC that the scheme is an overseas pension scheme.
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Use form APSS 250 if you’re the scheme manager of a pension scheme in order to notify HMRC that the scheme is an overseas pension scheme in accordance with Section 150(7) and Paragraph 5 Schedule 33 Finance Act 2004. You may also use this form to notify changes to scheme details.
Email HMRC to ask for this form in Welsh (Cymraeg).
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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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First published.