05 December 2025
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 20 schemes added and six removed.
HMRC list the updates, as follows.
Schemes added
Australia
Andrew Chater SMSF
Dry Super
J M Young Superfund
Hold N On Super Fund
Kerrigan Superfund
Margerum Super Fund
Marika Freedom Fund
Mitchell Family Superannuation Fund
My Options Melampus1982AWH Super
P and J Jewell SMSF
R S Andrews Super
Shadowlogic Super Fund
Springer Superannuation Fund
Suttle International Family Super Fund
The Alan and Alan Superannuation Fund
The Trustee for Hutchies SMSF
Vivian Leinster Super Fund
Waite and Smith Superfund
Guernsey
The Charlotte Ann Recognised Overseas Pension Scheme
New Zealand
SMS 31 Fund
Schemes removed
Australia
Axela Super Fund
Clarence Family SMSF
Harbuz Retirement Fund
Jones & Gray Superannuation Fund
Laurenson Self Managed Super 2021
The Trustee for Superfund 2033
An updated list of ROPS notifications is published twice a month, usually, 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 based in the European Economic Area (EEA) changed from 6 April 2025. You’ll need to check that the scheme you’re transferring to meets the new requirements. The list to remove schemes that no longer meet the requirements will be published on 2 June 2025 for Austria, Belgium, Bulgaria, Germany, Ireland, Latvia, Luxembourg, Malta, Netherlands, Slovakia, Spain and Sweden.
HMRC has added that it 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.
Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information.
