18 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 17 schemes added, nine removed and one amended.
HMRC list the updates, as follows.
Schemes added
Australia
Auriga Super Fund
AW Pension Fund
CG Dolphin Super Fund
Fitzsimons Superannuation Fund
Hattonjsuper
Higgott Family Super Fund
Kendrick Family Superannuation Fund
Loughridge Family Superannuation Fund
Taylor Norton Superannuation Fund
The Vernables Superannuation Fund
India
HDFC Life Guaranteed Pension Plan
HDFC Life New Immediate Annuity Plan
Max Life Forever Young Pension Plan
Max Life Smart Guaranteed Pension Plan
Jersey
TMF Pan Island Pension and Savings Master Trust
Netherlands
Bitvavo B.V.
Wonjin Europe B.V.
Schemes removed
Australia
Atkinson Superannuation Fund
Clark Saunders Super Fund
Down Super Fund
Livinginoz Fund
Manning Superannuation Fund
Phillips Super Fund
Ireland
Bartholomew McElhatton Pension Trust
Jeremiah Cleary Pension Trust
Jersey
Vitruvius Investments Limited
Schemes amended
India
Max Life Guaranteed Lifetime Income Plan (previously Max Life Guaranteed Lifetime Income Fund)
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.