Qrops/International

16 April 2025

New ROPS notifications list now posted
15 April 2025: HMRC’s updated Recognised Overseas Pension Schemes notifications list

04 April 2025

Transfers to the UK from an overseas pension scheme
The considerations for transferring from an overseas scheme to a UK registered pension scheme

04 April 2025

Practical considerations re pensions for individuals moving outside of the UK
Some of the practical implications re pensions, when an adviser first ascertains a client is leaving the UK, either permanently or for a shorter period

04 April 2025

Exclusion and other loss of QROPS status
The occasion when HMRC might remove the details of a scheme from the ROPS list

04 April 2025

Re-notification of QROPS status
The requirements of QROPS managers to regularly re-notify HRMC of their QROPS status

03 April 2025

Publication of the ROPS list
The importance of HMRC's ROPS lists

02 April 2025

Transfers to QROPS
The position relating to a transfer from a UK registered pension scheme to a QROPS

02 April 2025

New ROPS notifications list now posted
1 April 2025: HMRC’s updated Recognised Overseas Pension Schemes notifications list

31 March 2025

HMRC Pension Scheme Newsletter 168 - March 2025
HMRC’s (second) March 2025 edition of the pension scheme newsletter

26 March 2025

The overseas transfer charge and overseas transfer allowance
The principles of the overseas transfer charge and the overseas transfer allowance applicable on transfers from UK schemes to qualifying recognised overseas pension schemes

26 March 2025

Former QROPS reporting requirements
The reporting requirements on former QROPS

26 March 2025

QROPS reporting requirements
The reporting requirements of a QROPS

26 March 2025

Qualifying Recognised Overseas Pension Schemes requirements
The special HMRC reporting requirements that apply to qualifying recognised overseas pension schemes (QROPS)

26 March 2025

Recognised Overseas Pension Schemes
HMRC’s requirements for an overseas pension scheme to be treated as a recognised overseas pension scheme

25 March 2025

Qualifying Overseas Pension Schemes
HMRC’s requirements for a non-UK scheme to be treated as an overseas pension scheme relevant to migrant member relief as well. Also, relevant benefit crystallisation event reporting relevant for migrant member and transitional corresponding relief

25 March 2025

Overseas pension schemes
HMRC’s requirements for a non-UK scheme to be treated as an overseas pension scheme

24 March 2025

Member payment charges and taxable property payment charges on non-UK pension schemes
The impact of the UK member payment charges and taxable property payment charges in respect of overseas pension schemes

19 March 2025

New ROPS notifications list now posted
17 March 2025: HMRC’s updated Recognised Overseas Pension Schemes notifications list

11 March 2025

Lump sum allowance, lump sum and death benefit allowance and non-UK pension schemes
The impact of the lump sum allowance and lump sum and death benefit allowance in respect of overseas pension schemes

07 March 2025

Annual allowance and non-UK pension schemes
The impact of the annual allowance in respect of overseas pension schemes

07 March 2025

UK tax charges to non-UK pension schemes
The potential for there to be a UK tax charge in respect of a non-UK pension scheme

07 March 2025

Terms in relation to member payment charges on non-UK pension schemes
The terms used in relation to UK member payment charges in respect of overseas pension schemes

06 March 2025

Pensions tax relief under a double tax agreement
Pensions tax relief under double taxation agreements (DTAs) in general, and the UK/USA DTA in particular and how it impacts on certain US nationals working in the UK

06 March 2025

Non-UK resident and pensions tax relief and UK resident obtaining tax relief on a non-UK pension scheme
The circumstances in which a non-UK resident individual can benefit from UK tax relief in respect of a UK scheme, or in which a UK resident can obtain UK tax relief on a non-UK pension scheme

05 March 2025

Transitional corresponding relief
The circumstances where transitional corresponding relief applies

05 March 2025

Migrant member relief
The rules relating to migrant member relief allowing UK tax relief to be given to pension contributions made to a recognised overseas pension scheme

05 March 2025

HMRC Pension Scheme Newsletter 167 - March 2025
HMRC’s March 2025 edition of the pension scheme newsletter

04 March 2025

New ROPS notifications list now posted
3 March 2025: HMRC’s updated Recognised Overseas Pension Schemes notifications list

18 February 2025

New ROPS notifications list now posted
17 February 2025: HMRC’s updated Recognised Overseas Pension Schemes notifications list

05 February 2025

New ROPS notifications list now posted
3 February 2025: HMRCs updated Recognised Overseas Pension Schemes notifications list

16 January 2025

New ROPS notifications list now posted
15 January 2025: HMRC’s updated Recognised Overseas Pension Schemes notifications list

03 January 2025

New ROPS notifications list now posted
2 January 2025: HMRC’s updated Recognised Overseas Pension Schemes notifications list

19 December 2024

New ROPS notifications list now posted
16 December 2024: HMRC’s updated Recognised Overseas Pension Schemes notifications list

03 December 2024

New ROPS notifications list now posted
2 December 2024: HMRC’s updated Recognised Overseas Pension Schemes notifications list

18 November 2024

New ROPS notifications list now posted
15 November 2024: HMRC’s updated Recognised Overseas Pension Schemes notifications list

05 November 2024

New ROPS notifications list now posted
1 November 2024: HMRC’s updated Recognised Overseas Pension Schemes notifications list

01 November 2024

HMRC Pension Scheme Newsletter 164 - October 2024
HMRC’s October 2024 Budget edition of the pension scheme newsletter