18 May 2026

The list of Recognised Overseas Pensions Schemes (ROPS) notifications has been updated.

The list is 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 amended with nine schemes added, five schemes removed, and one scheme amended.

 

HMRC lists the updates, as follows.

Schemes added

Australia

DJ Carey Super

JPatterson QROPS SMSF

Keane SMSF

M Siddoway SMSF Super Fund

Nicholas Steele Super Fund

StevenNyree Superfund

The Trustee for KFGS Super Fund

The Trustee for T Squared Fund

 

Isle of Man

The Greeba House Personal Pension Scheme

 

Schemes removed

Australia

7 Diamond Superannuation Fund

Callar Super Fund No 1

Desiree Superfund

Jordan Family Superannuation Fund

 

Isle of Man

Crogga Glen 2

 

Schemes amended

Australia

Eeastland Super Fund

 

 

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.

 


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