Form

Pension scheme member information for overseas scheme managers (APSS255)

Use form APSS255 to give the scheme manager of your qualifying recognised overseas pension scheme (QROPS) the information needed to transfer sums or assets held to another QROPS.

• From: HM Revenue & Customs
• Published: 8 March 2017

Documents

Member information for the overseas scheme manager (APSS255)

Ref: APSS255

PDF, 375 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Use form APSS255 to give your QROPS scheme manager the information they need to transfer sums or assets held within the scheme to another QROPS.

You must provide this information within 60 days of your transfer request. The scheme manager will need this information to determine whether your transfer is liable to the overseas transfer charge. HMRC may ask to see this.

If you do not provide this information to your pension scheme manager within 60 days of your transfer request, your transfer will be subject to the overseas transfer charge and your scheme manager will deduct this before making the transfer.

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

Published 8 March 2017