03 December 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 35 schemes added, 29 removed, and one amended.
HMRC list the updates, as follows.
Schemes added
Australia
A and F Thornbury Superannuation Fund
Akerman Mclean Super Fund
Alicharose
AMPSJP Super Fund
Bryant Family Super Fund
Copstone Superannuation Fund
Durose SMSF
JM Super Fund
Malpas Family Super
Mooney Family Superannuation Fund
Nathan Abrahams Super Fund
Plumpton Super Fund
Rosewhite Super fund
Secure Future Fund
The Bowell Family Superannuation Fund
The Trustee for DJP UHP Superfund
The Sar Superannuation Fund
The Weston Fund
Gibraltar
Centurion Retirement Annuity Trust Scheme
The Equus Retirement Annuity Trust Scheme
Hong Kong
Invisible Thread Retirement Scheme
India
SBI Life - Smart Annuity Plus
Ireland
An Post Spouses’ and Children’s Contributory Scheme 1990
Emma Love Executive Pension Portfolio
Graham O’Neill Executive Pension Portfolio
Stripes Support Services No. 2 EPS
Jersey
Caroline Deahl Approved Drawdown Contract
Christopher Deahl Approved Drawdown Contract
Netherlands
Brown-Forman Netherlands BV by Brand New Day
Dimensional Insight Netherlands by Brand New Day
Euflex B_V_
Liberty Church Amsterdam
Partners for Innovation B.V. Brand New Day
Stichting Pensioenfonds voor de Architectenbureaus
SystemsAccountants BV
Schemes removed
Australia
GW & MI Rowlands Superannaution Fund
Harman ROPS Fund
Pahijina Superannuation Fund
Palmer Retirement Fund
SM & AD Edge Super Fund
Whisperer
Belgium
Caisse de prevoyance des avocats, des huisiers de justice et autres independants OFP
Bulgaria
Voluntary Pension Fund ‘CCB — SILA’
Gibraltar
Hercules Retirement Annuity Trust Pension Scheme
Ireland
Almondsbury SSAS
An Bord Pleanala Staff Superannuation Scheme
Crantock SSAS
Davy Advisory PRSA
Davy Select PRSA (Execution only)
Johanna Fullerton Executive Pension Portfolio
Kevin Mitchell Executive Pension Portfolio
NUI Galway Joint Pension Scheme
NUI Galway Model Scheme
Roadbridge Limited Retirement Solution Plan
Simon Coffey Executive Pension Scheme
Sisk Healthcare European Pension Scheme
The 2004 Sicon Ltd DC Pension and Death Benefits Sch
Xtratherm Limited Pension Plan
Isle of Man
Webber Personal Pension Scheme
Malta
Gemstone Retirement Scheme
Netherlands
Pensioenregeling SABIC
Stichting Pensioenfonds van de ABN AMRO Bank NV
TOPdesk Nederland BV by Brand New Day
Wessanen Nederland Holding BV by Zwitserleven (SRLEV N.V)
Schemes amended
Netherlands
DERO Security Products BV by Brand New Day
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.