01 July 2026
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.
A ROPS scheme is an overseas pension that meets HMRC’s rules for receiving a UK pension transfer, allowing someone who is moving to that country permanently to transfer their UK pensions into an overseas scheme without breaking UK tax law, it is then regulated in the country it is based, rather than UK authorities.
The ROPS list has been updated with 13 schemes added and nine schemes removed.
HMRC lists the updates, as follows:
Schemes added
Australia
D and C Hawthorn Fund
Gibsjan Superannuation Fund
Martin J Rowledge SMSF
Paul Surridge SMSF
Ron’s Super Fund
Shaw Generations Super Fund
Southwell Superfund
The Gordon and Hazel Super Fund
Vanessalouise Super Fund
Winfield Superannuation Fund
New Zealand
i-select SMS 19 Fund
SMS 32 Fund
SMS 33 Fund
Schemes removed
Australia
Baruch Fund
Delta 4 Superannuation Fund
Foskettretirementdream Super Fund
Gillyssuper
SB Howe Superannuation Fund
Semon Retirement Fund
WingDing Superannuation Fund
Guernsey
SAHL Retirement Annuity Trust Scheme
Isle of Man
Isle of Man Workplace Pension
An updated list of ROPS notifications is published twice a month, usually, 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 based in the European Economic Area (EEA) changed from 6 April 2025. You’ll need to check that the scheme you’re transferring to meets the new requirements. The list to remove schemes that no longer meet the requirements will be published on 2 June 2025 for Austria, Belgium, Bulgaria, Germany, Ireland, Latvia, Luxembourg, Malta, Netherlands, Slovakia, Spain and Sweden.
HMRC has added that it cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
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.