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 25th of April 2019 update adds 15 schemes and removes 2 as follows:
Added
- Australia – ABG Super
- Australia - Honeyeaters Superannuation Fund
- Australia - JA Russell Super Fund
- Australia - Jon Gregory Taylor Superannuation Fund
- Australia - Littledene Superannuation Fund
- Australia - McKenzie Superannuation Fund
- Australia - MJ Wood Super
- Australia - Montanari Superannuation Fund
- Australia - Pearson-Lemme Superannuation Fund
- Australia - Tidswell Master Superannuation Plan
- Hong Kong - Quartermain Staff Retirement Scheme
- Ireland - Eolas Biomedical SSAP
- Isle of Man - Hannaaron SIPP
- Jersey - A & S Investment Company Limited
- Jersey - Wood Pensions Limited
(Note that the HMRC update section says that 14 schemes were added but we counted 15!).
Removed
- Australia - Harrison Superannuation Fund
- Guernsey - JRC Retirement Annuity Trust Scheme
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 25th of April 2019 update adds 15 schemes and removes 2 as follows:
Added
- Australia – ABG Super
- Australia - Honeyeaters Superannuation Fund
- Australia - JA Russell Super Fund
- Australia - Jon Gregory Taylor Superannuation Fund
- Australia - Littledene Superannuation Fund
- Australia - McKenzie Superannuation Fund
- Australia - MJ Wood Super
- Australia - Montanari Superannuation Fund
- Australia - Pearson-Lemme Superannuation Fund
- Australia - Tidswell Master Superannuation Plan
- Hong Kong - Quartermain Staff Retirement Scheme
- Ireland - Eolas Biomedical SSAP
- Isle of Man - Hannaaron SIPP
- Jersey - A & S Investment Company Limited
- Jersey - Wood Pensions Limited
(Note that the HMRC update section says that 14 schemes were added but we counted 15!).
Removed
- Australia - Harrison Superannuation Fund
- Guernsey - JRC Retirement Annuity Trust Scheme
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.