Recognised overseas pension schemes notification list

19 November 2019

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. 11 schemes have been added whilst one has been removed. Please see below as follows:

Schemes added


Bargmann Family Super Fund

Hewlett Family Super Fund

Jambo Super Fund

James & Lavinia Russell Superannuation Fund

Let it Be Superannuation Fund

MULLOSULL Superannuation Fund

NC Ryan Superannuation Fund

NM & LM Superannuation Fund


Horizon Guernsey QROPS Pension Plan

Isle of Man

Ronaldsway Aircraft (1979) Pension and Life Assurance Scheme

New Zealand

 SMS 15 Fund

Schemes deleted

 Isle of Man

 Carpenter Personal Pension Scheme

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. Download the CIPP's Payroll: Need to know - your guide to payroll legislation and reporting for the most up to date data.