Business tax – form

Pension schemes: qualifying recognised overseas pension schemes (APSS251)

Use form APSS 251 to notify HM Revenue and Customs (HMRC) that the scheme is a recognised overseas pension scheme.

Documents

Qualifying recognised overseas pension schemes (APSS251)

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Qualifying recognised overseas pension schemes: notes to help you complete the notification form (APSS251 notes)

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Detail

If you’re a pension scheme manager use form APSS251 to notify HMRC that the scheme is a recognised overseas pension scheme in accordance with Section 150(8) and Section 169 Finance Act 2004. You may also use this form to notify changes to scheme details.

Using the qualifying registered overseas pension schemes (QROPS) online service
A guidance document on using HMRC online services for QROPS.