15 January 2025

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 24 schemes added and 10 removed.

HMRC list the updates, as follows.

Schemes added

Australia

Axson Superannuation Fund

Barker 2024 Super Fund

Bevis Super

Bray Conroy Super

CG Smith Family Super

Church Family Super

Cookies Jar Superfund

Corollarium Fund

CS Poole Super

D Jones Super Fund

Dakar652 Super

EBBUTT Super

Hambleton Fund

Llandegfan Super Fund

Macpherson Walker Superfund

PJ Hodgson Super Fund

Rajesh Gadhia SMSF Pty Ltd

Sharland Super

SRM Swan

The Trustee for Bell Family Super Fund

Tim Foster Superannuation Fund

Isle of Man

RG Personal Pension Scheme

Tatlow Personal Pension Scheme

Netherlands

Brainboss B.V.

Schemes removed

Australia

Bower Super Fund

Carruthers First Super Fund

Edwards Super Fund

G D Kewley Super Fund

Keith Neville Super Fund

Tyler Retirement Fund

Gibraltar

Bourse Retirement Scheme (Gibraltar)

Guernsey

Dominic Wheatley Retirement Annuity Trust Scheme

Isle of Man

Merryweather Personal Pension Scheme

Netherlands

BeFrank PPi

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.