04 December 2023
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 22 schemes added and four removed.
HMRC list the updates, as follows.
Schemes added
Australia
DAFFAS SMSF
Davies Family Super Fund
Dyke Family Pension
GC Evans Super
GIA SMSF
Lyall Super Fund
Massie Circuit Fund
MMF Superannuation Fund
Morris Superannuation Fund
Oakridge Holdings
Russmarg Super Fund
San Jose ROPS Fund
Starr’s Align
Swinchatt SMSF
The Midgelow Family Super Fund
The Trustee For The EJH Superannuation Fund
Tree of Cotton Super Fund
The Wells 1985 Superannuation Fund
Gibraltar
EFPG Diamond Personal Pension Plan Scheme
Jersey
The Steven Pattinson Approved Drawdown Contract
Netherlands
BridgeFund B.V.
Schouten Europe B.V.
Schemes removed
Australia
Christopher and Tomoko Brown QROPS Fund
SJM Future Investment Fund
Ireland
XL Services UK (Irish Branch) Limited Pension Plan
Jersey
Semper Augustus Limited
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.
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.