Form
Pension schemes: scheme manager notification of change of member's circumstance (APSS244)
Use form APSS244 if you're an overseas pension scheme manager to tell HMRC about an original transfer that is now taxable.
Documents
Details
Use this form if you’re an overseas scheme manager to tell HMRC if:
- a pension scheme member who made a tax-free transfer into your qualifying recognised overseas pension scheme, changes their residence resulting in a tax charge on the original transfer
- the original transfer made is a taxable overseas transfer because the member’s overseas transfer allowance was exceeded
To find out more about taxable overseas transfers and when the overseas transfer charge arises, read overseas pension schemes.
Updates to this page
Published 8 March 2017Last updated 6 April 2024 + show all updates
-
The details section has been updated to show that overseas scheme managers should tell HMRC if the original transfer made by a scheme member is a taxable overseas transfer.
-
First published.