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_A/1.0/APSS250&template=APSS250.xdp
Qualifying Overseas Pension schemes: notes to help you complete the notification form (APSS 250 notes)
Ref: APSS 250 notes PDF, 61.3KB, 3 pages
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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.
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