Business tax – form

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.

Documents

Qualifying Overseas Pension schemes (APSS 250)

Qualifying Overseas Pension schemes: notes to help you complete the notification form (APSS 250 notes)

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Detail

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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