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Print and Post Forms
Recognised overseas pension scheme notification
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're the scheme manager of an overseas pension scheme to tell HM Revenue and Customs (HMRC) that the scheme is a ROPS in accordance with section 150(8) and section 169 Finance Act 2004.
You should also use this form if you're the scheme manager of an overseas pension scheme to re-notify HMRC that the scheme is a ROPS in accordance with section 150(8) and section 169 Finance Act 2004.
If after submitting this notification there's a material change affecting the information provided or it becomes clear that it's incomplete or materially inaccurate, you must provide us with the relevant details straightaway on form APSS251A ‘Change of details’.
For more information about overseas pension schemes follow the link below.