Form

Pension schemes: member information (APSS263)

Use form APSS263 to give your scheme administrator information to transfer sums or assets held to a qualifying recognised overseas pension scheme (QROPS).

• From: HM Revenue & Customs
• Published: 14 August 2014
• Last updated: 8 March 2017 — See all updates

Documents

Member information (APSS263)

Ref: APSS263

PDF, 360 KB, 3 pages

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Details

Use form APSS263 to give your scheme administrator the information they need to transfer sums or assets held within a registered pension scheme to a QROPS. You must provide this information within 60 days of your transfer request. The scheme administrator will need this information to determine whether your transfer is liable to the overseas transfer charge. HM Revenue and Customs may ask to see this.

Please note if you don’t provide this information to your pension scheme administrator within 60 days of your transfer request, your transfer will be subject to the overseas transfer charge and your scheme administrator will deduct this before making the transfer.

For more information about transferring your registered pension scheme to a QROPS, including if your transfer is taxable and details of the overseas transfer charge, please read Transferring to an overseas pension scheme.

Published 14 August 2014
Last updated 8 March 2017 + show all updates

1. 8 March 2017

   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.

2. 14 August 2014

   First published.