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On receipt, Revenue will send assessment for amount
Overseas pension schemes unable to use pension schemes online to report an annual allowance charge paid on behalf of a member can notify HMRC using form APSS210, available on the department's website.
On receipt, the Revenue will send an assessment for the amount to be paid and provide details of the payment options.
If more than one member or charge needs to be reported, a separate form for each should be completed.
If the member does not have a National Insurance number, they should have explained the reason in their notification letter to the scheme.
The information should be included on the form APSS210.
