Recognised overseas pension schemes notification list

17 August 2020

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 eight scheme names added to the list, and one amendment made. No deletions have been cited in this update.

A very welcome change is that HMRC now list the updates, as follows.

Schemes added

Australia

B and M Kelly SMSF Super Fund

Clarke O’Reilly SMSF

H and E Nicol SMSF Super Fund

Ogangelos Super Fund

Projectability Super Fund

Guernsey

Dellinger Retirement Annuity Trust Scheme

Netherlands

Coravin Europe B.V. by Brand New Day

Westers Automatisering & Consultancy BV by Brand New Day

Scheme amendments

Gibraltar

Berkeley Retirement Benefit Scheme – amended to Two Ninety Five Retirement Benefit 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.

 


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