If you are a manager of an overseas pension scheme you must use form APSS210 (PDF 660K) to notify HM Revenue & Customs (HMRC) of your intention to pay a member’s annual allowance tax charge. Once HMRC receive your form, HMRC will send you an assessment for the amount you wish to pay and provide details of the payment options.
If you have more than one member or charge to tell HMRC about you will need to complete a separate form for each member and charge.
If the member does not have a National Insurance number they should have explained why in their notification letter to the scheme. Please include this information on the form or send HMRC a copy of the member’s notification letter.
The member’s tax charge will relate to a specific UK tax year. The UK tax year runs from 6 April one year, to 5 April the following year. The member should have informed you in their notification letter which UK tax year the charge relates to, for example 2012-13.
If you have difficulty completing form APSS210, please contact Pension Schemes Helpline on +44 115 974 1600.
