Pension schemes: notification of succession to a 'split' scheme (APSS 109)
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.
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Use form APSS 109 if you’re a pension scheme administrators to notify HM Revenue and Customs that the new pension scheme has succeeded a registered pension scheme which is a ‘split’ scheme. For further information refer to the Registered Pension Schemes Manual.
Email HMRC to ask for this form in Welsh (Cymraeg).
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Updates to this page
Published 6 June 2014Last updated 7 June 2019 + show all updates
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The address to send the form APSS 109 to has been updated.
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First published.