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Print and Post Forms
Qualifying Recognised Overseas Pension Scheme (QROPS) - Change of details
About this form
This form is designed to be filled in on screen. You must answer all the questions except those marked 'optional'. You can’t save the form but once you’ve completed it you’ll be able to print a copy and post it.
Before you fill in this form, you should read the Pensions Tax Manual PTM112000 using the link below, which explains the conditions that your scheme must meet to be a recognised overseas pension scheme (ROPS).
Use this form if you are the scheme manager of an overseas pension scheme to tell HM Revenue & Customs (HMRC) about: • any changes • any incomplete or incorrect information previously given on form 'APSS251 notification to HM Revenue & Customs'
If there is a change to the scheme's conditions, since last notifying HMRC, which means that the scheme no longer meets the definition to be a Recognised Overseas Pension Scheme (ROPS), you will need to complete form' APSS251B change in status and notification of fund value'. 
It is important that you tell us of any changes to the information originally given on form 'APSS251 notification to HM Revenue & Customs' as it gives us: • contact details for the scheme • key information as to how the scheme is able to meet the requirements to be a ROPS You only need to give us the information on this form that has changed or is different to what was previously given to us.  
For more information about overseas pension schemes follow the link below.