Recognised overseas pension schemes notification list
02 September 2019
The list of Recognised Overseas Pensions Schemes (ROPS) notifications has been updated.
The list is of schemes that have told HMRC they meet the conditions to be a ROPS and have asked to be included on the list.
There have been 5 scheme names added to the list, and one removed. No amendments have been cited in this update.
A very welcome change is that HMRC now lists the updates, as follows.
Schemes added
Australia
AJ Jackson Super Fund
Chapman Superfund
Lawther Superannuation Fund
Jersey
Jersey Pension Plan
Netherlands
Element Six NV by Brand New Day
Schemes deleted
Australia
JLSAGLYNN 55 SMSF
An updated list of ROPS notifications is published on the first 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.
The requirements to be a ROPS changed from 6 April 2017 - find out about the changes for ROPS requirements.