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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.

Updates to this page

From:
HM Revenue & Customs
Published:
11 August 2014
Last updated:
18 February 2026
Show all updates

  1. Form 'Report of relevant benefit crystallisation events or transferring relieved relevant non-UK scheme assets before 6 April 2024' has been removed.

  2. The form to report relevant benefit crystallisation events or transferring relieved relevant non-UK scheme assets before 6 April 2024 has been updated. The form to report relevant benefit crystallisation events or transferring relieved relevant non-UK scheme assets after 6 April 2024 has been added.

  3. The address to send the form APSS 252 to has been updated.

  4. First published.

Documents

Report of relevant benefit crystallisation events or transferring relieved relevant non-UK scheme assets after 6 April 2024

https://www.tax.service.gov.uk/print-and-post/form/SpecPersTax_iForms/1.0/APSS252/apss252.xdp

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 31 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).

How to use the print and post form

You will fill this form in online and you cannot save your progress. It is best to get all of your information together before you start.

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