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Qrops/International

04 March 2026
New ROPS notifications list now posted
2 March 2026: HMRC’s updated Recognised Overseas Pension Schemes notifications list
17 February 2026
New ROPS notifications list now posted
16 February 2026: HMRC’s updated Recognised Overseas Pension Schemes notifications list
03 February 2026
New ROPS notifications list now posted
2 February 2026: HMRC’s updated Recognised Overseas Pension Schemes notifications list
16 January 2026
New ROPS notifications list now posted
15 January 2026: HMRC’s updated Recognised Overseas Pension Schemes notifications list
05 January 2026
New ROPS notifications list now posted
2 January 2026: HMRC’s updated Recognised Overseas Pension Schemes notifications list
31 December 2025
Exclusion and other loss of QROPS status
The occasion when HMRC might remove the details of a scheme from the ROPS list
31 December 2025
Re-notification of QROPS status
The requirements of QROPS managers to regularly re-notify HRMC of their QROPS status
30 December 2025
Qualifying Recognised Overseas Pension Schemes requirements
The special HMRC reporting requirements that apply to qualifying recognised overseas pension schemes (QROPS)
29 December 2025
Former QROPS reporting requirements
The reporting requirements on former QROPS
29 December 2025
QROPS reporting requirements
The reporting requirements of a QROPS
24 December 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 December 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
19 December 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
18 December 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
17 December 2025
Transitional corresponding relief
The circumstances where transitional corresponding relief applies
17 December 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
17 December 2025
New ROPS notifications list now posted
15 December 2025: HMRC’s updated Recognised Overseas Pension Schemes notifications list
15 December 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
15 December 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
03 December 2025
New ROPS notifications list now posted
1 December 2025: HMRC’s updated Recognised Overseas Pension Schemes notifications list
28 November 2025
Transfers to the UK from an overseas pension scheme
The considerations for transferring from an overseas scheme to a UK registered pension scheme
24 November 2025
New ROPS notifications list now posted
18 November 2025: HMRC’s updated Recognised Overseas Pension Schemes notifications list
21 November 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
21 November 2025
Recognised Overseas Pension Schemes
HMRC’s requirements for an overseas pension scheme to be treated as a recognised overseas pension scheme
21 November 2025
Overseas pension schemes
HMRC’s requirements for a non-UK scheme to be treated as an overseas pension scheme
21 November 2025
Publication of the ROPS list
The importance of HMRC's ROPS lists
20 November 2025
Annual allowance and non-UK pension schemes
The impact of the annual allowance in respect of overseas pension schemes
20 November 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
20 November 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
19 November 2025
Transfers to QROPS
The position relating to a transfer from a UK registered pension scheme to a QROPS
04 November 2025
3 November 2025: HMRC's updated Recognised Overseas Pension Schemes notifications list
3 November 2025: HMRC’s updated Recognised Overseas Pension Schemes notifications list
16 October 2025
15 October 2025: HMRC's updated Recognised Overseas Pension Schemes notifications list
15 October 2025: HMRC's updated Recognised Overseas Pension Schemes notifications list
03 October 2025
New ROPS notifications list now posted
1 October 2025: HMRC’s updated Recognised Overseas Pension Schemes notifications list
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