Pension schemes: transferring UK tax-relieved pension assets (APSS262)
Use form APSS262 if you're the scheme administrator of a registered pension scheme to report fund or asset transfers to a qualifying recognised overseas pension scheme (QROPS) and provide details if the transfer is a taxable overseas transfer.
Ref: APSS262 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_B/1.0/APSS262&template=APSS262v12.xdp
Use form APSS262 if you are the scheme administrator of a registered pension scheme to tell HM Revenue and Customs (HMRC) that the scheme has transferred sums or assets held within a registered scheme to a QROPS. You must tell us within 60 days of the day of the transfer.
You should also use this form to tell us if the transfer you have made is a taxable overseas transfer and give us details about the amount of tax deducted from the transferred funds.
You can find more information about the pension tax rules on transfers from registered pension schemes to QROPS, including taxable overseas transfers, at Pension administrators: member transfers.
Before you start
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Related forms and guidance
Using the QROPS Online Service
A guidance document on using HMRC online services for QROPS.
Published: 16 June 2014
Updated: 8 March 2017
- Updated content to reflect changes to the pension tax rules (including the new overseas transfer charge) for pension overseas transfers announced at Spring Budget 2017.
- First published.