[UK] The ROPS List 15th of October 2019

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 15^th of October 2019 update adds 19 schemes as follows:

1. Australia – Cooper Corporate Superannuation Fund
2. Australia - Elman Superannuation Fund
3. Australia - Hodgskins Superannuation Fund
4. Australia - Hughes and Hughes Super Fund
5. Australia - Julian Owens Super Fund
6. Australia - Leeds MOT Superannuation Fund
7. Australia - Lesley Fromant Superannuation Fund
8. Australia - M & G Stebbings Superannuation Fund
9. Australia - MRGough Super Fund
10. Australia - PJ Hodgson Super Fund
11. Australia - Red Dragon Superannuation Fund
12. Australia - Richard Womack Super Fund
13. Australia - Savill Family Superannuation Fund
14. Australia - Stephen D Johns
15. Australia - Tarnagulla
16. Australia - Wagstaff Super Fund
17. Canada - IA Clarington Investments Inc Retirement Savings Plan (QROPS)
18. Jersey - Fiduchi International Retirement Trust Scheme
19. Netherlands - TIBCO Software Services Netherlands BV by Brand New Day

3 schemes have been removed:

1. Guernsey - La Mirousse Retirement Annuity Trust Scheme
2. Guernsey - Mazarron Retirement Annuity Trust
3. New Zealand - NZ Endeavour 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 15^th of October 2019 update adds 19 schemes as follows:

1. Australia – Cooper Corporate Superannuation Fund
2. Australia - Elman Superannuation Fund
3. Australia - Hodgskins Superannuation Fund
4. Australia - Hughes and Hughes Super Fund
5. Australia - Julian Owens Super Fund
6. Australia - Leeds MOT Superannuation Fund
7. Australia - Lesley Fromant Superannuation Fund
8. Australia - M & G Stebbings Superannuation Fund
9. Australia - MRGough Super Fund
10. Australia - PJ Hodgson Super Fund
11. Australia - Red Dragon Superannuation Fund
12. Australia - Richard Womack Super Fund
13. Australia - Savill Family Superannuation Fund
14. Australia - Stephen D Johns
15. Australia - Tarnagulla
16. Australia - Wagstaff Super Fund
17. Canada - IA Clarington Investments Inc Retirement Savings Plan (QROPS)
18. Jersey - Fiduchi International Retirement Trust Scheme
19. Netherlands - TIBCO Software Services Netherlands BV by Brand New Day

3 schemes have been removed:

1. Guernsey - La Mirousse Retirement Annuity Trust Scheme
2. Guernsey - Mazarron Retirement Annuity Trust
3. New Zealand - NZ Endeavour 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.