The Recognised Overseas Pension Schemes (ROPS) List contains the overseas pension schemes that have said to HMRC they want to be included on it when it’s updated twice a month.
The 15th of August 2019 update adds 18 schemes as follows:
- Australia – Barry and Julia Carter Superannuation Fund
- Australia - Connelly Super Fund
- Australia - David Smith SMSF
- Australia - Foster Superannuation Fund
- Australia - Gooding Super Fund
- Australia - I & A McLellan Super Fund
- Australia - Jones UK Super Fund
- Australia - Kalyan Superannuation Fund
- Australia - M and V Garland Self Managed Super Fund
- Australia - McAney Family Superannuation Trust
- Australia - Richkate
- Australia - Sedgefield Superannuation Fund
- Australia - Sit Down Super Fund
- Australia - Slevin Family Super Fund
- Isle of Man - Ardonan Isle of Man Pension Plan
- Jersey - Vantage Employee Pension Scheme
- Netherlands - ABP Pension Scheme
- New Zealand - SMS 14 Fund
The following has been removed:
- The Australia - Bee Eater Super Fund
HMRC gives the following advice to users of the ROPS list:
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
The Global Payroll Association strongly recommends looking at the list to check for pension scheme updates appropriate to the country you are transferring funds to and from.
The Recognised Overseas Pension Schemes (ROPS) List contains the overseas pension schemes that have said to HMRC they want to be included on it when it’s updated twice a month.
The 15th of August 2019 update adds 18 schemes as follows:
- Australia – Barry and Julia Carter Superannuation Fund
- Australia - Connelly Super Fund
- Australia - David Smith SMSF
- Australia - Foster Superannuation Fund
- Australia - Gooding Super Fund
- Australia - I & A McLellan Super Fund
- Australia - Jones UK Super Fund
- Australia - Kalyan Superannuation Fund
- Australia - M and V Garland Self Managed Super Fund
- Australia - McAney Family Superannuation Trust
- Australia - Richkate
- Australia - Sedgefield Superannuation Fund
- Australia - Sit Down Super Fund
- Australia - Slevin Family Super Fund
- Isle of Man - Ardonan Isle of Man Pension Plan
- Jersey - Vantage Employee Pension Scheme
- Netherlands - ABP Pension Scheme
- New Zealand - SMS 14 Fund
The following has been removed:
- The Australia - Bee Eater Super Fund
HMRC gives the following advice to users of the ROPS list:
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
The Global Payroll Association strongly recommends looking at the list to check for pension scheme updates appropriate to the country you are transferring funds to and from.