Recognised overseas pension schemes notification list
02 January 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 seven scheme names added to the list, and none removed. No amendments have been cited in this update.
A very welcome change is that HMRC now list the updates, as follows.
Chauhan55 Super Fund
De Souza Superannuation Fund
Denby Horwell Family SMSF
McConalogue Superannuation Fund
S&D Warrs Self Managed Superannuation Fund
Cidel Alternate Retirement Plan (“CARP”)
Different Corner Limited
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.