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Qrops/International

03 December 2025
New ROPS notifications list now posted
1 December 2025: HMRC’s updated Recognised Overseas Pension Schemes notifications list
28 November 2025
Transfers to the UK from an overseas pension scheme
The considerations for transferring from an overseas scheme to a UK registered pension scheme
24 November 2025
New ROPS notifications list now posted
18 November 2025: HMRC’s updated Recognised Overseas Pension Schemes notifications list
21 November 2025
Qualifying Overseas Pension Schemes
HMRC’s requirements for a non-UK scheme to be treated as an overseas pension scheme relevant to migrant member relief as well. Also, relevant benefit crystallisation event reporting relevant for migrant member and transitional corresponding relief
21 November 2025
Recognised Overseas Pension Schemes
HMRC’s requirements for an overseas pension scheme to be treated as a recognised overseas pension scheme
21 November 2025
Overseas pension schemes
HMRC’s requirements for a non-UK scheme to be treated as an overseas pension scheme
21 November 2025
Publication of the ROPS list
The importance of HMRC's ROPS lists
20 November 2025
Annual allowance and non-UK pension schemes
The impact of the annual allowance in respect of overseas pension schemes
20 November 2025
UK tax charges to non-UK pension schemes
The potential for there to be a UK tax charge in respect of a non-UK pension scheme
20 November 2025
Terms in relation to member payment charges on non-UK pension schemes
The terms used in relation to UK member payment charges in respect of overseas pension schemes
19 November 2025
Transfers to QROPS
The position relating to a transfer from a UK registered pension scheme to a QROPS
04 November 2025
3 November 2025: HMRC's updated Recognised Overseas Pension Schemes notifications list
3 November 2025: HMRC’s updated Recognised Overseas Pension Schemes notifications list
16 October 2025
15 October 2025: HMRC's updated Recognised Overseas Pension Schemes notifications list
15 October 2025: HMRC's updated Recognised Overseas Pension Schemes notifications list
03 October 2025
New ROPS notifications list now posted
1 October 2025: HMRC’s updated Recognised Overseas Pension Schemes notifications list
12 September 2025
New ROPS notifications list now posted
10 September 2025: HMRC’s updated Recognised Overseas Pension Schemes notifications list
03 September 2025
New ROPS notifications list now posted
1 September 2025: HMRC’s updated Recognised Overseas Pension Schemes notifications list
19 August 2025
New ROPS notifications list now posted
15 August 2025: HMRC’s updated Recognised Overseas Pension Schemes notifications list
04 August 2025
New ROPS notifications list now posted
1 August 2025: HMRC’s updated Recognised Overseas Pension Schemes notifications list
16 July 2025
New ROPS notifications list now posted
15 July 2025: HMRC’s updated Recognised Overseas Pension Schemes notifications list
02 July 2025
New ROPS notifications list now posted
1 July 2025: HMRC’s updated Recognised Overseas Pension Schemes notifications list
19 June 2025
New ROPS notifications list now posted
16 June 2025: HMRC’s updated Recognised Overseas Pension Schemes notifications list
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