Form

Pension schemes: scheme manager notification of change of member's circumstance (APSS244)

Use form APSS244 if you're an overseas scheme manager to tell HM Revenue and Customs (HMRC) about a change of residence for a member of your overseas pension scheme that means the original transfer is taxable.

Document

Scheme manager notification of change of member's circumstance (APSS244)

Details

Use this form if you’re an overseas scheme manager to tell HMRC if a pension scheme member who made a tax-free transfer into your qualifying recognised overseas pension scheme, changes their residence resulting in a tax charge on the original transfer.

To find out more information about taxable overseas transfers and when the overseas transfer charge arises, please read Overseas pension schemes

Published 8 March 2017