HMRC recognised overseas pension schemes notification list updated

Released 01 December 2018

HMRC’s recognised overseas pension schemes notification list has been updated with 27 schemes added and one removed.

Check the recognised overseas pension schemes notification list sets out pension schemes that have told HMRC they meet the conditions to be a recognised overseas pension scheme (ROPS) and that have asked to be included on the list. HMRC do not guarantee these are ROPS or that any transfers to them will be free of UK tax and will pursue any UK tax charges (and interest for late payment) arising from transfers to overseas entities that do not meet the ROPS requirements even when they appear on this list. Find out about the ROPS requirements at Pension Tax for overseas pensions.

View the updated list at Check the recognised overseas pension schemes notification list.

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