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.

Documents

Transferring UK tax-relieved pension assets (APSS262)

Transferring UK tax-relieved pension assets (APSS262)

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (eg a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Detail

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.

Before you start

If you are using an older browser, eg Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

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