Business tax – form

Pension schemes: report of Benefit Crystallisation Events (APSS 252)

Use form APSS 252 as a manager of a Qualifying Overseas Pension Scheme to report information relating to Benefit Crystallisation Events for relevant migrant members.

Documents

Report of Benefit Crystallisation Events (APSS 252)

Report Benefit crystallisation Events: in relation to relevant migrant members (APSS 252 supplementary page)

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Detail

Use form APSS 252 if you are the scheme manager of a Qualifying Overseas Pension Scheme (QOPS) to report information relating to Benefit Crystallisation Events in relation to relevant migrant members. The information should be provided by 31st January following the end of the tax year in which the benefit crystallisation event occurs

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