We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Use postal form APSS201 to notify us of the intention to rely on pre-commencement pension credits or pension credits from previously crystallised rights.
Use form APSS251B if you're a scheme manager of a qualifying recognised overseas pension scheme to tell HMRC the scheme no longer qualifies or has been excluded.
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.
Use form APSS203 to authorise HMRC to allow pension scheme administrators to view Lifetime Allowance Certificates as specified.
Use form APSS 250 if you're a pension scheme administrator to notify HMRC that the scheme is an overseas pension scheme.
Use form APSS210 to tell HM Revenue and Customs that you will pay, on behalf of a member, an annual allowance tax charge that has arisen.
Use form APSS 146B with specimen signatures if you are authorised to make repayment requests for a registered pension scheme.
Use form APSS244 if you're an overseas pension scheme manager to tell HMRC about an original transfer that is now taxable.
Use form APSS 303 to report unauthorised borrowing by the pension scheme.
Use form R91 if you're an insurer and a policyholder asks for their insurance benefits to be paid to them without tax being deducted.
Use form APSS413 to appeal against an assessment or penalty determination made by Audit and Pension Schemes Services.
How to create a Comma Separated Variables (CSV) file to request multiple Guaranteed Minimum Pension (GMP) calculations for pension scheme members.
Use form APSS 109 if you're a pension scheme administrators to tell HMRC that the new pension scheme has succeeded a registered pension scheme which is a 'split' scheme.
Use form APSS 110 if you're a pension scheme administrator of a new 'sub-scheme' to tell HMRC that the scheme has succeeded to a sub-scheme.
Use form CA1596 if you are a pension provider, to apply for an extension on time limits when ending Contracted-out Salary Related (COSR) employment.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).