Pension schemes: Qualifying Overseas Pension schemes (APSS 250)
Use form APSS 250 if you're a pension scheme administrator to notify HM Revenue and Customs (HMRC) that the scheme is an overseas pension scheme.
Ref: APSS250 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_B/1.0/APSS250_20178&template=APSS250.xdp
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.
Before you start
If you are using an older browser, eg Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.
You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.