Form

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.

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Overseas pension scheme notification (APSS 250)

Details

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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Published 4 April 2014
Last updated 6 April 2017 + show all updates
  1. Form and landing page updated to reflect changes to the conditions to be a ROPS
  2. First published.