Pension schemes: report of relevant benefit crystallisation events or transferring relieved relevant non-UK scheme assets (APSS 252)
Report information relating to relevant benefit crystallisation events or the transfer of relieved relevant non-UK scheme assets for relevant migrant members.
Documents
Details
Use form APSS 252 if you are the scheme manager of a qualifying overseas pension scheme (QOPS) to report:
- information relating to relevant benefit crystallisation events
- the transfer of relieved relevant non-UK scheme assets in relation to relevant migrant members
The information should be provided by 31st January following the end of the tax year in which the relevant benefit crystallisation event or the transfer of relieved relevant non-UK scheme assets occurs.
Email HMRC to ask for this form in Welsh (Cymraeg).
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Last updated 7 June 2019 + show all updates
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The address to send the form APSS 252 to has been updated.
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First published.