Pension schemes: transferring UK tax-relieved pension assets (APSS262)
Use form APSS262 if you're the scheme administrator of a registered pension scheme to report fund or asset transfers to a qualifying recognised overseas pension scheme (QROPS).
Documents
Details
Use form APSS262 if you are the scheme administrator of a registered pension scheme to tell HMRC that the scheme has transferred sums or assets held within a registered scheme to a QROPS. You must tell us within 60 days of the day of the transfer.
You should also use this form to:
- tell us if the transfer you have made is a taxable overseas transfer
- give us details about the amount of tax deducted from the transferred funds, including details of the member’s overseas transfer allowance
You can find more information about the pension tax rules on transfers from registered pension schemes to QROPS, including taxable overseas transfers, at pension administrators: member transfers.
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How to use the print and post form
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Last updated 6 April 2024 + show all updates
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Added 'including details of the member's overseas transfer allowance’, which relates to giving details about the amount of tax deducted from the transferred funds in the Details section.
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Form and landing page updated to reflect changes to the conditions to be a ROPS
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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.
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First published.