Qualifying recognised overseas pension schemes
05 October 2015
HMRC has updated form APSS251 and associated notes to more accurately reflect the purpose of the form.
Form APSS251 is used by pension scheme managers to notify HMRC that a scheme is a recognised overseas pension scheme in accordance with Section 150(8) and Section 169 Finance Act 2004.
The form may also be used to notify HMRC of changes to scheme details.
HMRC has also published updated details of reporting requirements for overseas pension schemes.