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Pension schemes: recognised overseas pension scheme notification (APSS251)

Use form APSS251 if you’re a scheme manager to notify HMRC that the scheme is a recognised overseas pension scheme (ROPS).

Updates to this page

From:
HM Revenue & Customs
Published:
4 April 2014
Last updated:
27 January 2026
Show all updates

  1. The 'Details' section has been updated to replace a link to the ‘lifetime allowance’ with the ‘overseas transfer allowance’ in line with legislation.

  2. Form and landing page updated to reflect changes to the conditions to be a ROPS.

  3. 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.

  4. Small changes have been made to form APSS251 and APSS251 notes to more accurately reflect the purpose of the form

  5. 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.

  6. First published.

Documents

Recognised overseas pension scheme notification

Ref: APSS251

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_C/1.0/BRAPSS251&template=APSS251.xdp

Read the accessibility statement for HMRC forms

https://www.gov.uk/guidance/accessibility-statement-for-hmrc-interactive-forms

Details

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

Members of registered pension schemes or other schemes with pension savings that have had UK tax relief may be able to transfer their pension savings to your scheme. If eligible, they can do this free of UK tax up to the overseas transfer allowance.

Email HMRC to ask for this form in Welsh (Cymraeg).

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