Pension schemes: Overseas pension scheme notification (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
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