Business tax – form

Pension schemes: transferring UK tax-relieved pension assets (APSS262)

Use form APSS262 if you're a scheme administrator for a registered pension scheme to report fund or asset transfers to a qualifying registered overseas pension scheme.


Transferring UK tax-relieved pension assets (APSS262)

Transferring UK tax-relieved pension assets (APSS262)

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Use form APSS262 if you are the scheme administrator of a registered pension scheme to tell HM Revenue and Customs that the scheme has transferred sums or assets held within a registered scheme to a Qualifying Recognised Overseas Pension Scheme. You must tell us within 60 days of the day of the transfer.

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Using the QROPS Online Service
A guidance document on using HM Revenue and Customs online services for qualifying registered overseas pension schemes (QROPS)