We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Apply for a certificate of residence for a registered pension scheme, or request certification of tax reclaim forms from overseas tax authorities.
Use form APSS251 if you’re a scheme manager to notify HMRC that the scheme is a recognised overseas pension scheme (ROPS).
Use form R63N to make a request for repayment of Income Tax deducted from the investment income of a registered pension scheme.
Use form APSS 103A to provide specimen signatures for those persons authorised to sign relief at source repayment claims on contributions to registered pension schemes.
Use form APSS146 to apply for a repayment of Income Tax that has been deducted from the investment income of a registered pension scheme.
Use APSS241 form if you're a pension scheme member to tell your UK scheme administrator and overseas scheme manager about a change of residence that may result in a change to the tax treatment of an overseas pension tran…
Use form CA1596 if you are a pension provider, to apply for an extension on time limits when ending Contracted-out Salary Related (COSR) employment.
Use a third party to apply for a certificate of residence on your behalf, as legal owner of the scheme assets.
Use this form to declare that the information you submitted on your annual return of information for relief at source is true and complete.
Use form APSS413 to appeal against an assessment or penalty determination made by Audit and Pension Schemes Services.
Use form APSS251B if you're a scheme manager of a qualifying recognised overseas pension scheme to tell HMRC the scheme no longer qualifies or has been excluded.
Use form APSS202 to amend an existing notification to rely on an international Enhanced Lump Sum and Death Benefit Allowance.
Use form CA1597 for pension scheme administrators to give notice when an increment to a scheme member(s)' Guaranteed Minimum Pension (GMP) is to be paid.
Use form APSS209 if you're a pension scheme administrator to request details of an individual's Lifetime Allowance Certificate.
Report information relating to relevant benefit crystallisation events or the transfer of relieved relevant non-UK scheme assets for relevant migrant members.
Use form APSS251A if you manage an qualifying recognised overseas pension scheme (QROPS) to report any changes.
Use form APSS203 to authorise HMRC to allow pension scheme administrators to view Lifetime Allowance Certificates as specified.
Give specimen signatures for a third party authorised to apply for a certificate of residence for a registered pension scheme.
Use form CA1891 to notify buying out of Guaranteed Minimum Pension (GMP) post 1997 contracted-out salary related (COSR) rights.
Use postal form APSS201 to amend an existing notification to rely on pre-commencement pension credits or pension credits from previously crystallised rights.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).