Form

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

Use form APSS244 if you're an overseas pension scheme manager to tell HMRC about an original transfer that is now taxable.

• From: HM Revenue & Customs
• Published: 8 March 2017
• Last updated: 6 April 2024 — See all updates

Documents

Scheme manager notification of change of member's circumstance

Ref: APSS244

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_C/1.0/BRAPSS244&template=APSS244.xdp

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
• the original transfer made is a taxable overseas transfer because the member’s overseas transfer allowance was exceeded

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

Published 8 March 2017
Last updated 6 April 2024 + show all updates

1. 6 April 2024

   The details section has been updated to show that overseas scheme managers should tell HMRC if the original transfer made by a scheme member is a taxable overseas transfer.

2. 8 March 2017

   First published.