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  • Qualifying Recognised Overseas Pensions Schemes (QROPS)

Qualifying Recognised Overseas Pensions Schemes (QROPS)

Changes in primary legislation will be introduced in Finance Bill 2013 to strengthen reporting requirements and powers of exclusion relating to the QROPS regime. They will support the changes in secondary legislation published for consultation on 6 December 2011.

The Government also announced that where the country or territory in which a QROPS is established makes legislation or otherwise creates or uses a pension scheme to provide tax advantages that are not intended or available under the QROPS rules, the Government will act so that the relevant types of pension scheme in those countries or territories will be excluded from being QROPS.

More information has been published today, 21 March on the HMRC website.

Transfers to overseas pension schemes (QROPS) (Opens new window)

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