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HMRC internal manual

Pensions Tax Manual

International: procedure for notification of benefit crystallisation events

Glossary PTM000001


Paragraph 5(1) to (2A) Schedule 33 and 51(2) and (4) Schedule 36 Finance Act 2004

Regulations 2 and 4 The Pension Schemes (Information Requirements for Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pension Schemes and Corresponding Relief) Regulations 2006 - SI 2006/208

As a condition for giving migrant member relief or transitional corresponding relief the scheme manager of the overseas pension scheme must provide HMRC with information about benefit crystallisation events (BCE). This information can include whether or not the member has flexibly accessed their pension rights.

For double taxation relief if the double taxation agreement provides that relief on contributions to a pension scheme that is tax-recognised in the other country is subject to the same conditions as apply to contributions made to a UK tax-recognised pension scheme then the scheme manager must provide HMRC with the same information about BCEs as would be required if the member was receiving migrant member relief.

The information that the scheme manager must give to HMRC is:

  • the name and address of any relevant migrant member in respect of whom there has been a BCE in the tax year, and
  • the date, amount and nature of the BCE.

The information must be given to HMRC by 31 January following the end of the tax year in which the BCE occurs. In certain circumstances the deadline for submitting information can be earlier. HMRC can notify the scheme that the information has to be provided within 30 days of the issue of the notice if they have reasonable grounds for believing that the scheme

  • has failed, or may fail, to comply with any of the requirements imposed upon it, and
  • such failure is likely to have led, or to lead, to serious prejudice to the proper assessment or collection of tax.

Form APSS 252 can be used to provide the required information to HMRC. A copy of this form can be found on ( The required information must be sent to the following address:

Pension Schemes Services
HM Revenue & Customs
Fitz Roy House
Castle Meadow Road

Members of overseas pension schemes who are liable to a

  • lifetime allowance charge,
  • member payment charge, or
  • annual allowance charge

must declare that liability on their tax return for the tax year in which the event giving rise to the charge occurred. Even if a member has not been served with a notice to file a tax return they remain bound by the normal obligation to notify HMRC of their liability to a charge.

Guidance on when a member may be liable to UK tax charges starts at PTM113000.