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Form

Pension schemes: payments in respect of relevant members (APSS253)

Use form APSS253 if you're the scheme manager of a qualifying recognised overseas pension scheme (QROPS) to inform HMRC about payments made or considered as made for relevant members.

Updates to this page

From:
HM Revenue & Customs
Published:
14 August 2014
Last updated:
22 May 2024
Show all updates

  1. Links to 'Payments in respect of relevant members (APSS253)' and 'Payments in respect of relevant members: reporting details for more than one member or more than one payment (APSS253 insert)' have been updated.

  2. Link to Payments in respect of relevant members: reporting details for more than one member or more than one payment (APSS253 insert) has been updated.

  3. Payments in respect of relevant members: reporting details for more than one member or more than one payment (APSS253 insert) has been updated.

  4. Form and landing page updated to reflect changes to the conditions to be a ROPS

  5. 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.

  6. First published.

Documents

Payments in respect of relevant members (APSS253)

Ref: APSS253

https://www.tax.service.gov.uk/print-and-post/form/SpecPersTax_B/1.0/APSS253/APSS253.xdp

Payments in respect of relevant members: reporting details for more than one member or more than one payment (APSS253 insert)

Ref: APSS253 insert

https://www.tax.service.gov.uk/print-and-post/form/SpecPersTax_B/1.0/APSS253_insert/APSS253insert.xdp

Read the accessibility statement for HMRC forms.

https://www.gov.uk/guidance/accessibility-statement-for-hmrc-interactive-forms

Details

You must report any payments made from funds that were transferred to a QROPS within 10 years of that transfer.

After that 10-year period you do not need to report a payment if the member payment provisions do not apply.

You should also use this form to tell us if the payment is a taxable overseas transfer made out of your scheme’s funds that have had UK tax relief.

Email HMRC to ask for the form in Welsh.

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