UK, remember your settings and improve government services. We also use cookies set by other sites to help us deliver content from their services. You have accepted additional cookies. You can change your cookie settings at any time. You have rejected additional cookies. This list contains pension schemes that have told HMRC that they meet the conditions to be a recognised overseas pension scheme ROPS and have asked to be included on the list.
An updated list of ROPS notifications is published on the 1st and 15th day of each month. If this date falls on a weekend or UK public holiday the list will be published on the next working day. Sometimes the list is updated at short notice to temporarily remove schemes while reviews are carried out, for example where fraudulent activity is suspected.
HMRC will usually 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. This includes where the ROPS requirements have changed and where taxpayers are overseas. HMRC will also charge penalties in appropriate cases. Find out about the changes for ROPS requirements.
Tax relief is given on pensions to encourage saving to provide benefits in later life. Accessing benefits directly or indirectly before the age of 55 will result in a liability to UK tax charges in all but the most exceptional circumstances.
Find out more about Overseas pension schemes. The recognised overseas pension schemes notification list has been updated with 30 schemes added, 30 removed and 3 amended. The recognised overseas pension schemes notification list has been updated with 24 schemes added and 10 removed. The recognised overseas pension schemes notification list has been updated with 23 schemes added and 6 removed.
