Pension schemes: payments in respect of relevant members (APSS253)
Use form APSS253 if you're the scheme manager of a qualifying recognised overseas pension scheme (QROPS) to inform HMRC about payments made or considered as made for relevant members.
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Details
You must report any payments made from funds that were transferred to a QROPS within 10 years of that transfer.
After that 10-year period you do not need to report a payment if the member payment provisions do not apply.
You should also use this form to tell us if the payment is a taxable overseas transfer made out of your scheme’s funds that have had UK tax relief.
Email HMRC to ask for the form in Welsh.
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Updates to this page
Last updated 22 May 2024 + show all updates
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Links to 'Payments in respect of relevant members (APSS253)' and 'Payments in respect of relevant members: reporting details for more than one member or more than one payment (APSS253 insert)' have been updated.
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Link to Payments in respect of relevant members: reporting details for more than one member or more than one payment (APSS253 insert) has been updated.
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Payments in respect of relevant members: reporting details for more than one member or more than one payment (APSS253 insert) has been updated.
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Form and landing page updated to reflect changes to the conditions to be a ROPS
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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.
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First published.