HMRC recognised overseas pension schemes notification list updated
Released 15 April 2019
HMRC’s recognised overseas pension schemes notification list has been updated.
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.