Form

Pension schemes: transferring UK tax-relieved pension assets (APSS262)

Use form APSS262 if you're the scheme administrator of a registered pension scheme to report fund or asset transfers to a qualifying recognised overseas pension scheme (QROPS).

From:
HM Revenue & Customs
Published
16 June 2014
Last updated
12 August 2024 — See all updates

Documents

Transferring UK tax-relieved pension assets after 6 April 2024

Ref: APSS262

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_C/1.0/BRAPSS262&template=APSS262.xdp

Read the accessibility statement for HMRC forms.

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

Details

Use form APSS262 if you are the scheme administrator of a registered pension scheme to tell HMRC that the scheme has transferred sums or assets held within a registered scheme to a QROPS. You must tell us within 60 days of the day of the transfer.

You should also use this form to:

  • tell us if the transfer you have made is a taxable overseas transfer
  • give us details about the amount of tax deducted from the transferred funds, including details of the member’s overseas transfer allowance

You can find more information about the pension tax rules on transfers from registered pension schemes to QROPS, including taxable overseas transfers, at pension administrators: member transfers.

Before you start

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How to use the print and post form

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

Updates to this page

Published 16 June 2014
Last updated 12 August 2024 + show all updates

  1. The form for transferring UK tax-relieved pension assets before 6 April 2024 has been removed from the page as it's no longer in use.

  2. The form for transferring UK tax-relieved pension assets before 6 April 2024 has been added.

  3. Added 'including details of the member's overseas transfer allowance’, which relates to giving details about the amount of tax deducted from the transferred funds in the Details section.

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

  5. 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.

  6. First published.

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