07 November 2024
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 31 schemes added, one amended and 19 removed.
HMRC list the updates, as follows.
Schemes added
Australia
4KST Superannuation Fund
APearce Super Fund
Ashridge No.2 Super Fund
Burd Super Fund
Corbar Hall
El Draco Super
Fiona Bennett Retirement
H & N Shaw Super
Healy Superfund
ILockwood SMSF
Jack Almond Super Fund
Jelinek QROPS Super Fund
Jonathan&Lisa SMSF Pty Ltd
Loti SMSF
MacLeod ROPS Fund
Rampling Superfund
Richard Alec Sugden (1969) SMSF
Richkate
S&R Chatterjee Super Fund
Spencer ROPS Fund
Slater Family Super Fund
Trim Superannuation Fund
Gibraltar
Sovereign Gibraltar Retirement Benefit Scheme
India
PNB MetLife Immediate Annuity Plan
Isle of Man
ADC & LO SIPP
BASK46 Personal Pension Scheme
The Libertas SIPP
Malta
Optimus Retirement Benefit Scheme No 1
Netherlands
Adder Technology Ltd
Contentstack EMEA B.V.
Qblox B.V.
Schemes Amended
Australia
Raverati Superannuation Scheme (previously Raverati Superannuation Fund)
Schemes removed
Australia
Carden Leche Superannuation Fund
Clayton Ford Super Fund
Corner Table Productions Super Fund
K & R Keiley Super Fund
Linter Superannuation Fund
M and V Garland Self Managed Super Fund
MacTara Superannuation Fund
Manuel Superannuation Fund
P&B Lee Super Fund
R & L Stephens SMSF
Withers Superannuation Fund
Guernsey
Bluebird Trust
India
SBI Life — Smart Annuity Plus
Ireland
Davy Personal Retirement Bond
Isle of Man
Thornhill Personal Pension Scheme
Jersey
MSP Pension Limited
Malta
Expatriate Retirement Plan
Netherlands
Brown-Forman Netherlands BV by Brand New Day
New Zealand
i-Select Pension Scheme No. 1
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.
Further changes came in the Budget 2024 removing the tax free transfer exemption on some overseas pensions.
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.
