Pension schemes: qualifying recognised overseas pension schemes (APSS251)
Use form APSS251 if you’re a scheme manager to notify HM Revenue and Customs (HMRC) that the scheme is a recognised overseas pension scheme (ROPS).
If you’re a pension scheme manager use form APSS251 to notify HMRC that the scheme is a ROPS in accordance with Section 150(8) and Section 169 Finance Act 2004. You may also use this form to notify changes to scheme details.
This will mean that members of registered pension schemes or other pension schemes with pension savings that have had UK tax relief may be able to transfer their pension savings to your scheme free of UK tax up to the lifetime allowance.
Before you start
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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.
Published: 4 April 2014
Updated: 6 April 2017
- Form and landing page updated to reflect changes to the conditions to be a ROPS.
- Updated content to reflect changes to the pension tax rules (including the new overseas transfer charge) for pension overseas transfers announced at Spring Budget 2017.
- Small changes have been made to form APSS251 and APSS251 notes to more accurately reflect the purpose of the form
- APSS251 and notes updated to reflect new and existing legislation and to align with our published guidance. Amongst these changes a new Q5 has been added and changes have also been made to the undertakings at Q40.
- First published.