Collection

Overseas pension schemes

Information for managers and members of overseas pension schemes.

• From: HM Revenue & Customs
• Published: 20 October 2016

Important changes

These are the most important changes affecting overseas pensions.

You can also find all the latest changes that affect UK and overseas pensions.

• Qualifying recognised overseas pension schemes: charge on transfers
  • 8 March 2017
  • Policy paper
• QROPS Online Service closing in April 2017
  • 13 February 2017
  • News story
• Pension Tax for overseas pensions
  • 3 January 2017
  • Guidance
• Pension Tax for overseas pensions: additional information
  • 20 April 2017
  • Guidance
• Pension Tax for overseas pensions - draft forms
  • 5 December 2016
  • Guidance
• Draft legislation: The Pension Schemes (categories of country and requirements for overseas pension schemes and recognised overseas pension schemes) (Amendments) Regulations 2017
  • 5 December 2016
  • Policy paper

Managing an overseas pension scheme

• Overseas pensions: tell HMRC you’re a qualified recognised overseas pension scheme
  • 17 November 2022
  • Guidance
• Overseas pensions: set up your scheme for migrant member relief
  • 6 April 2024
  • Guidance
• Overseas pensions: payments to your members
  • 6 April 2023
  • Guidance
• Overseas pensions: pension transfers
  • 30 October 2024
  • Guidance
• Overseas pensions: stop being a QROPS
  • 6 April 2017
  • Guidance

Pension scheme members

Transferring to an overseas pension scheme

Guide

• Claiming tax relief on your contributions to overseas pension schemes
  • 6 April 2024
  • Guidance

Employers

• Overseas pensions: tax relief for employers
  • 5 December 2016
  • Guidance

Forms and reference material

Overseas pension schemes in the Pensions Tax Manual

Manual

• Pension schemes: scheme member to both transferring and receiving scheme (APSS241)
  • 8 March 2017
  • Form
• Pension schemes: overseas transfer charge scheme administrator repayment claim (APSS242)
  • 6 April 2024
  • Form
• Pension schemes: overseas transfer charge scheme manager repayment claim (APSS243)
  • 6 April 2024
  • Form
• Pension schemes: scheme manager notification of change of member's circumstance (APSS244)
  • 6 April 2024
  • Form
• Pension scheme member information for overseas scheme managers (APSS255)
  • 8 March 2017
  • Form
• Pension schemes: request to pay a member's annual allowance charge (APSS210)
  • 7 June 2019
  • Form
• Pension schemes: Overseas pension scheme notification (APSS 250)
  • 6 April 2017
  • Form
• Pension schemes: recognised overseas pension scheme notification (APSS251)
  • 6 April 2017
  • Form
• Pension schemes: change of details (APSS251A)
  • 6 April 2017
  • Form
• Pension schemes: change in status and notification of fund value (APSS251B)
  • 6 April 2017
  • Form
• Pension schemes: report of relevant benefit crystallisation events or transferring relieved relevant non-UK scheme assets (APSS 252)
  • 5 July 2024
  • Form
• Pension schemes: payments in respect of relevant members (APSS253)
  • 22 May 2024
  • Form
• Pension schemes: transferring UK tax-relieved pension assets (APSS262)
  • 12 August 2024
  • Form
• Pension schemes: member information (APSS263)
  • 8 March 2017
  • Form

Published 20 October 2016