RPSM13101130 - Technical Pages: International: Migrant member relief: Procedure for notification of benefit crystallisation events

Notification procedure

Managers of qualifying overseas pension schemes can use an APSS 252 form to send the information required (see RPSM13101060) following a benefit crystallisation event occurring in respect of a relevant migrant member to HMRC at the following address:

Pension Scheme Services
HM Revenue & Customs
FitzRoy House
Castle Meadow Road
Nottingham
NG2 1BD

Managers of overseas schemes with members entitled to transitional corresponding relief (see RPSM13101100) can also use the APSS 252 form to fulfil that requirement.

Members of the above types of overseas scheme who on a benefit crystallisation event are liable to a lifetime allowance charge or to a member payment charge must declare that on their Self Assessment return for the tax year in which the benefit crystallisation event occurred. Similarly, the member must declare any liability to an annual allowance charge in respect of contributions made by and in respect of the member or on the increase in value of the member's rights under such a scheme on their self-assessment return for the tax year in question. If a member has not been served with a return they are bound by the normal obligation to notify HMRC of their liability to a charge.

There is no withholding requirement on scheme managers.