Use form APSS 262 if you're a scheme administrator for a registered pension scheme to report fund or asset transfers to a qualifying registered overseas pension scheme.
Use form APSS 262 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
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Related forms and guidance
Using the QROPS Online Service
A guidance document on using HM Revenue and Customs online services for qualifying registered overseas pension schemes (QROPS)