Form

Pension schemes: Overseas pension scheme notification (APSS 250)

Use form APSS 250 if you're a pension scheme administrator to notify HMRC that the scheme is an overseas pension scheme.

• From: HM Revenue & Customs
• Published: 4 April 2014
• Last updated: 6 April 2017 — See all updates

Documents

Overseas pension scheme notification

Ref: APSS250

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_C/1.0/BRAPSS250&template=APSS250.xdp

Details

Use form APSS 250 if you’re the scheme manager of a pension scheme in order to notify HMRC that the scheme is an overseas pension scheme in accordance with Section 150(7) and Paragraph 5 Schedule 33 Finance Act 2004. You may also use this form to notify changes to scheme details.

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start

If you are using an older browser, eg Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Published 4 April 2014
Last updated 6 April 2017 + show all updates

1. 6 April 2017

   Form and landing page updated to reflect changes to the conditions to be a ROPS

2. 4 April 2014

   First published.