Start Your Free Trial

Qrops/International


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

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

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

16 January 2024
Transfers to the UK from an overseas pension scheme
The considerations for transferring from an overseas scheme to a UK registered pension scheme

15 January 2024
Former QROPS reporting requirements
The reporting requirements on former QROPS

15 January 2024
QROPS reporting requirements
The reporting requirements of a QROPS

15 January 2024
HMRC ROPS lists
ROPS. This document provides links to the historic HMRC ROPS lists

12 January 2024
Re-notification of QROPS status
The requirements of QROPS managers to regularly re-notify HRMC of their QROPS status

12 January 2024
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

11 January 2024
Exclusion and other loss of QROPS status
The occasion when HMRC might remove the details of a scheme from the ROPS list

11 January 2024
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, benefit crystallisation event reporting relevant for migrant member and transitional corresponding relief

10 January 2024
Overseas pension schemes
HMRC’s requirements for a non-UK scheme to be treated as an overseas pension scheme

09 January 2024
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

09 January 2024
Recognised Overseas Pension Schemes
HMRC’s requirements for an overseas pension scheme to be treated as a recognised overseas pension scheme

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

05 January 2024
Publication of the ROPS list
The importance of HMRC's ROPS lists

04 January 2024
Transfers to QROPS
The position relating to a transfer from a UK registered pension scheme to a QROPS

04 January 2024
Lifetime allowance and non-UK pension schemes
The impact of the lifetime allowance in respect of overseas pension schemes

02 January 2024
Annual allowance and non-UK pension schemes
The impact of the annual allowance in respect of overseas pension schemes

29 December 2023
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

29 December 2023
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

27 December 2023
Transitional corresponding relief
The circumstances where transitional corresponding relief applies

27 December 2023
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

22 December 2023
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

22 December 2023
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

20 December 2023
New ROPS notifications list now posted
15 December 2023: HMRC’s updated Recognised Overseas Pension Schemes notifications list

20 December 2023
New ROPS notifications list now posted
1 December 2023: HMRC’s updated Recognised Overseas Pension Schemes notifications list

18 December 2023
The overseas transfer charge
The principles of the transfer charge payable on transfers from UK schemes to qualifying recognised overseas pension schemes

18 December 2023
Qualifying Recognised Overseas Pension Schemes requirements
The special HMRC reporting requirements that apply to qualifying recognised overseas pension schemes (QROPS)

24 November 2023
New ROPS notifications list now posted
15 November 2023: HMRC’s updated Recognised Overseas Pension Schemes notifications list

08 November 2023
New ROPS notifications list now posted
1 November 2023: HMRC’s updated Recognised Overseas Pension Schemes notifications list

27 October 2023
New ROPS notifications list now posted
16 October 2023: HMRC’s updated Recognised Overseas Pension Schemes notifications list

04 October 2023
New ROPS notifications list now posted
2 October 2023: HMRC’s updated Recognised Overseas Pension Schemes notifications list

Technical Connection
Check out the Technical Connection social hub...

Technical Connection Ltd, Floors 1-3, 116 Brompton Road, Knightsbridge, London, SW3 1JJ
Tel: 020 7405 1600
Fax: 020 7405 1601

Email: enquiries@technicalconnection.co.uk

CII & IFP Accredited MMA Finalist 2023 - Best support service provider