Overseas pensions: tell HMRC you’re a qualified recognised overseas pension scheme

How to use the service

You need to tell HMRC every 5 years that you’re still a ROPS . Use form APSS251 to do this. HMRC will remove the scheme’s QROPS status if you do not re-notify them. To keep QROPS status your pension scheme must continue to meet the conditions to be a ROPS at all times. You must make sure the scheme continues to meet the ‘Pension Age Test’ within regulation 3(6A) of The Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) Regulations 2006 (SI 2006/206). You may need to amend your pension scheme rules to do this. To maintain ROPS and QROPS status from 6 April 2028, your scheme rules should reflect that payments may not be made to members under the age of 57 except where retirement is due to ill health, or where certain lump sums are paid out (read PTM112300 in the HMRC Pensions Tax Manual ).