Form

Pension schemes: overseas transfer charge scheme administrator repayment claim (APSS242)

Use form APSS242 if you're the scheme administrator of a registered pension scheme to request a repayment of tax you deducted on a taxable overseas transfer.

• From: HM Revenue & Customs
• Published: 8 March 2017
• Last updated: 6 April 2024 — See all updates

Documents

Overseas transfer charge scheme administrator repayment claim (APSS242)

Ref: APSS242

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_B/1.0/APSS242&template=APSS242.xdp

Read the accessibility statement for HMRC forms.

https://www.gov.uk/guidance/accessibility-statement-for-hmrc-interactive-forms

Details

Use this form if you’re the scheme administrator of a registered pension scheme to:

• request a repayment of tax you deducted on a taxable overseas transfer
• provide details of the member you’re claiming the repayment for

Please read overseas pension schemes to find out more information about:

• taxable overseas transfers
• when and what you need to do to claim a repayment of the overseas transfer charge

How to use the print and post form

You will fill this form in online and you cannot save your progress. It is best to get all of your information together before you start.

Published 8 March 2017
Last updated 6 April 2024 + show all updates

1. 6 April 2024

   The ‘Reason for notification’ section has been updated on form APSS242.

2. 8 March 2017

   First published.