Guidance

Overseas pensions: recognised overseas pension schemes notification list

Updated 15 May 2017

1. About this list

The requirements to be a recognised overseas pension scheme (ROPS) changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HM Revenue and Customs (HMRC) can’t 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.

HMRC will usually pursue any UK tax charges (and interest for late payment) arising from transfers to overseas entities that don’t meet the ROPS requirements even when they appear on this list. This includes where the ROPS requirements have changed and where taxpayers are overseas. HMRC will also charge penalties in appropriate cases. Find out about the changes for ROPS requirements.

Tax relief is given on pensions to encourage saving to provide benefits in later life. Accessing benefits (directly or indirectly) before age 55 will result in a liability to UK tax charges in all but the most exceptional circumstances. You should seek suitable professional advice including from a regulated financial adviser.

2. Countries - A to Z

A Australia Austria  
B Barbados Belgium Bulgaria
C No entries    
D Denmark    
E EU Institution    
F Finland    
G Germany Gibraltar Guernsey
H Hong Kong Hungary  
I India Ireland Isle of Man
J Jersey    
K Kenya    
L Latvia Liechtenstein Luxembourg
M Malta Mauritius  
N Netherlands New Zealand Norway
O No entries    
P No entries    
Q to R No entries    
S South Africa Spain Switzerland
T to Z No entries    

Australia

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t 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.

A & L Ryan Superannuation Fund Australia
A Bedford Superannuation Fund Australia
AC & SD Rawnsley SMSF Australia
AdrianFlorrie Super Fund Australia
AER (Plus 55) Super Fund Australia
AG Edwards Superannuation Fund Australia
AKMD Superannuation Fund Australia
AM Gamble Super Fund Australia
Amblin Superfund Australia
Andrew and Jane Jones Superannuation Fund Australia
Andrew Barton Superannuation Fund Australia
ARTAYLOR Superfund Australia
Ash Wilkins Super Fund Australia
ASR UKPension Superfund Australia
Atlas SMSF Australia
Attwood Nestegg Superannuation Fund Australia
Axela Super Fund Australia
B Gwatkin Super Fund Australia
B Mangham Super Fund Australia
Bab Over 55 Fund Australia
Bailey Super Fund Australia
Bakersinaus Superannuation Fund Australia
Banning Family Super Fund Australia
Barnwell Superannuation Fund Australia
Bastian-Lee Super Fund Australia
Bazncaz Superannuation Fund Australia
Beautiful View Super Fund Australia
Beechwood Avenue Superannuation Fund Australia
Bell Heather Super Fund Australia
Biggs Cook Superannuation Fund Australia
Bixie Retirement Fund Australia
Blackmore Self-Managed Super Fund Australia
Bonner Family Super Fund Australia
Boogie Bear Superannuation Fund Australia
Boucker Superannuation Fund Australia
Brennan RSF Australia
Bridge Over Troubled Waters Retirement Fund Australia
Bridger Superannuation Fund Australia
Broadie Bonus Superannuation Fund Australia
Brookfield Super Fund Australia
Brookmead Superannuation Fund Australia
Brown Superannuation Fund Australia
Burgess Family Super Fund Australia
Burns Superannuation Fund Australia
Burr Superannuation Fund Australia
C & C Purchase Superannuation Fund Australia
C & L Gifford Superannuation Fund Australia
C.P. Eapen Superannuation Fund Australia
Calibre Superannuation Fund Australia
Callar Super Fund No 1 Australia
Callaway Super Fund Australia
Callow Super Fund Australia
Calnan Super Fund Australia
Carbmill Superfund Australia
Cardwell 55 Plus Super Fund Australia
Caroline Luke Superannuation Fund Australia
Carson SMSF Pension Fund Australia
CatrionaPallett Superannuation Fund Australia
Cayford Family Superannuation Fund Australia
CG & H Parker Superannuation Fund Australia
Charlie Starrett Superannuation Fund Australia
Cheers Barclays Superannuation Fund Australia
Chesapeake Super Fund Australia
Cheverall Pty Ltd ATF the Cheverall Superannuation Fund Australia
Clarke Davies Super Fund Australia
Clarke Family Super Fund Australia
Clements Golden Years Superannuation Fund Australia
Cliff Forde 55Plus Superannuation Fund Australia
CLQ Superannuation Fund Australia
Cohen ROPS Super Fund Australia
Colleer and Mclaren Superannuation Fund Australia
Cortona Superannuation Fund Australia
Courtney & Phadke Superannuation Fund Australia
Coyne Superannuation Fund Australia
CP Lockwood Super Fund Australia
CramerKC Super Fund Australia
Cross Super Fund Australia
Cundale Super Fund Australia
D & R Elliot Retirement Fund Australia
D and J Cook (55 Plus) Superannuation Fund Australia
D Kelly Superannuation Fund Australia
Dane Super Fund Australia
David Curnow Super Fund Australia
David Tudor Evans Super Fund Australia
Davies Super Fund Australia
DB65 Superfund Australia
Dean Gale Super Fund Australia
Decani Spare Super Australia
Deeny SMSF Pty Ltd ATF the Deeny Superannuation Fund Australia
Delaney Superannuation Fund Australia
Dempster Family Super Australia
Desiree Superfund Australia
DJ & J Heeley Over 55 Super Fund Australia
DJB Super Fund Australia
Doumani Family Superannuation Fund Australia
Downes Family Super Fund Australia
Duma Superannuation Fund Australia
Duver Superannuation Fund Australia
EdlynrosSMSF Australia
EE Super Fund Australia
Elliot Family Super Fund Australia
Emilia Super Fund Australia
Ewing Family Superannuation Fund Australia
F Goldstein Super Fund Australia
FAIRBURN Superfund Australia
Final Curve Self Managed Superannuation Fund Australia
Flatley Superannuation Fund Australia
Fleming Super Fund Australia
Ford SMSF Australia
Frejya Superannuation Fund Australia
Fulmar Fund Australia
G Collier (55 plus) Super Fund Australia
G D Kewley Super Fund Australia
Gaskell over 55 smsf Australia
Gemmstead Super Pty Ltd ATF Gemmstead Superannuation Fund Australia
Geotrish Super Fund Australia
GHC4 Superfund Australia
Gilkes-Cox Super Australia
Gilmour Family Superannuation Fund Australia
Gilsenan Superannuation Fund Australia
Glendinning Family Super Fund Australia
GM Solomon Superfund Australia
Godley Family Super Fund Australia
Gooding 2016 SMSF Australia
Goodwin Super Fund Australia
Gorbret Superfund Australia
Gorgeon Super Fund Australia
Gould Family Superannuation Fund Australia
Green & 55 Super Fund Australia
Groom Family Super Fund Australia
Guard Super Fund Australia
GW & MI Rowlands Superannuation Fund Australia
H McIvor Superannuation Fund Australia
Hall Saxby Age 55 Plus Superfund Australia
Harradine Superfund Australia
Harvey Swift Family Super Fund Australia
Haydalex Superannuation Fund Australia
Head Retirement Fund Australia
Heanor Super Fund Australia
Hedge Super Fund Australia
Henian Superannuation Fund Australia
Ho & Tanaka Over 55 Superfund Australia
Houghtons Super Fund Australia
Hunt976 Super Fund Australia
HWH 4 JVN Australia
Ian & Sheila Sinclair Super Fund Australia
I D McKay Superannuation Fund Australia
I Michie Superannuation Fund Australia
Ingleside Investments Superannuation Fund Australia
Intrepid Superannuation Fund Australia
J & N Bradshaw Superannuation Fund Australia
J & V Jamieson SMSF Pty Ltd ATF Jamieson Super Fund Australia
J Brand Super Fund Australia
J Jurewicz Superannuation Australia
J Simmons Superannuation Fund Australia
J Vartan SMSF Australia
JA & SM Cannon Pty Ltd as Trustee for Cannons Super Fund Australia
Jane Raymond Superannuation Fund Australia
Jane Whitfield Retirement Fund Australia
Jaques Family SMSF Australia
Jay Gee Superannuation Fund Australia
JBlack55 Super Fund Australia
JDavies55 Australia
Jenkins McGrath Super Fund Australia
Jerzy Olejnik Retirement Fund Australia
JGG (No1) Superfund Australia
JLCH Steel Superannuation Fund Australia
JLSAGLYNN 55 SMSF Australia
JM & G Lunn Superannuation Fund Australia
JM Pflaum Super Fund Australia
John McNally (55 plus) Super Fund Australia
Johnston Family Super Fund Australia
Johnstone Davies Super Fund Australia
Jolly Good Fellows Super Fund Australia
Jones Superannuation Fund Australia
Jovcic (Plus 55) Super Fund Australia
JRB Leventhorpe Family Super Fund Australia
Kafue Superannuation Fund Australia
Karl Puse Over 55 Superannuation Fund Australia
Kay-Jay Super Fund Australia
KCWilliams Plus 55 Super Fund Australia
Keenan Family Superannuation Fund Australia
Kennedy MP Family Super Fund Australia
Killcare 55 Super Fund Australia
Killen Family Superannuation Fund Australia
King Superannuation Fund Australia
KIReedSuper Australia
Kirkbride plus 55 Australia
Konz Family Superannuation Fund Australia
Lancashire Super Fund Australia
Laurents Senior Retirement Fund SMSF Australia
LDH Over-55 Super Fund Australia
Leiper (Plus 55) Super Fund Australia
Lennon Fraser Age 55 Superannuation Fund Australia
Leonora Wilson Super Fund Australia
Lette 55 Super Fund Australia
LF4 Super Australia
Locke Sinclair Retirement Fund Australia
LockRichard55 Superfund Australia
Lorigan Superannuation Fund Australia
Lotus Superannuation Fund Australia
M and M Belcher Super Fund Australia
M&J 55 Superannuation Fund Australia
M R Brown Superannuation Fund Australia
MacAlister Superannuation Fund Australia
Mack-Heaven Superannuation Fund Australia
MacLeay Regis Super Fund Australia
Maeva 2 Investments Superannuation Fund Australia
MAGNGA Superannuation Fund Australia
Malkiin Family Superannuation Fund Australia
Marbecca Super Fund Australia
Mark Case Pension Australia
Mark McCullen UK Superannuation Fund Australia
Mark Russell Super Fund Australia
Matthews Family Superannuation Fund Australia
Mayers Family Superfund Australia
McAteer 55 Plus Superannuation Fund Australia
McCarroll Super Fund Australia
McConnell Family Fund Australia
McCormack Over 55 SMSF Australia
McIntyre Family Super Fund Australia
McKinley Family Super Fund Australia
McNee Family Super Fund Australia
McQuarrie-Dunn Superfund Australia
MH Brownlow 55 Super Fund Australia
Michael Russell Thornham Superannuation Fund Australia
Mike Davies Superannuation Fund Australia
Miles Superannuation Fund Australia
Mistry Super Fund Australia
Moller & Hughes Superannuation Fund Australia
Money Penney Superannuation Fund Australia
Moonlight Superannuation Fund Australia
Moorebax SMSF Australia
Murrandy Superannuation Fund Australia
Muxlow Retire Tasmania Superannuation Fund Australia
My Superannuation Fund Australia
N & C Pigott Superannuation Fund Australia
N Saunders Over 55 Super Fund Australia
Neil Dickson 55 plus Superannuation Fund Australia
Nichols Superannuation Fund Australia
Nochar Retirement Fund Australia
Noon Superannuation Fund Australia
NP Aged 55 SMSF Australia
NP JP O’Brien Super Fund Australia
Ollis Super Fund Australia
One Nil Superannuation Fund Australia
Owen (Age plus 55) Super Fund Australia
Oxley Family Superannuation Fund Australia
P & J Sweeney Super Fund Australia
P.Brewer Superannuation Fund Australia
Pahljina Superannuation Fund Australia
Park View Pension Superfund Australia
Parker Super Fund Australia
PB 55 Super Fund Australia
PD & JW Superannuation Fund Australia
Peter Adrian Usher Superannuation Fund Australia
Peter J Douglas Super Fund Australia
Philip Elsdon Superannuation Fund Australia
Phipps Super Fund Australia
Pickford (55 plus) Super Fund Australia
Pirbright Super Fund Australia
PL Superfund Australia
PM & AJ Tasker Superannuation Australia
Pouton Plumanns Superannuation Fund Australia
Prasad Superannuation Fund Australia
Probuck Superannuation Fund Australia
Pruhonice Super Australia
R & C Pain Over 55 SMSF Australia
R & L Superannuation Fund Australia
R L Michael & T F Michael Family Superannuation Fund Australia
Ras Retirement Fund Australia
Ray-Jean Super Fund Australia
RBC Superannuation Fund Australia
Rebel Superannuation Fund Australia
Reddy Superannuation Fund Australia
Rees Family Superannuation Fund Australia
Regane Superannuation Fund Australia
Renn Super Fund Australia
Renukas Woofie Super Fund Australia
Restel Retirement Fund Australia
RHCF Luttrell Superannuation Fund Australia
Richard Fuller Over 55 SMSF Australia
Richard Weston Superannuation Fund Australia
RKDavis Super Fund Australia
RL Drake Superannuation Fund Australia
Rob Young Over 55 SMSF Australia
Robert Ian Kershaw Superannuation Fund Australia
Rogers Superannuation Fund Australia
Rogers Superannuation Fund Australia
Rolan Goli-Molnar Superannuation Fund Australia
Rosamond Mary Laws Superannuation Fund Australia
Rowley Superannuation Fund Australia
Rycroft SMSF Pty Ltd ATF the Rycroft Superannuation Fund Australia
Rynd55plus Super Australia
RZ Beaver Super Fund Australia
S & J Thomas Superannuation Fund Australia
S & M McLuckie Super Fund Australia
S Windram Super Fund Australia
Scholey Superannuation Fund Australia
Seadrill Super Fund Australia
Shadwell Super Fund Australia
Sheldon Superannuation Fund Australia
Shergold Superannuation Fund Australia
SJS Super Fund Australia
Skeoch Over 55’s Superannuation Fund Australia
Slickenside Super Australia
Smith Retirement SMSF Australia
Smith-Littlewood 55 Plus Super Fund Australia
Smithson Family Superannuation Fund Australia
Sofat Superannuation Fund Australia
Somerset Park Superannuation Fund Australia
South Beach Superannuation Fund Australia
Spychal Family Super Fund Australia
SSARK (Over 55) Superannuation Fund Australia
Stephen Charles Farley & Lynn Teresa Farley ATF Farley Superannuation Fund Australia
Storrs Superannuation Fund Australia
Stoten Super Fund Australia
Sue Daniels Superannuation Fund Australia
Sunbird Pearse 4 Super Australia
Super Devereaux Australia
SuperCrossey Fund Australia
Supernova Superannuation Fund Australia
Synga Super Fund Australia
T and C Super Fund Australia
T Hibbert Superannuation Fund Australia
Talbot Superannuation Fund Australia
Thomas Superannuation Fund Australia
Tickner SMSF Australia
Tidswell Master Superannuation Plan Australia
TJB 55 Plus Superannuation Fund Australia
TK Hawkins Superannuation Fund Australia
TLCR Retirement Fund Australia
Tomkinson SMSF Pty Ltd ATF Tomkinson Superannuation Fund Australia
Tony O’Donnell Super Fund Australia
Tralee 55 Super Fund Australia
Trustee for Sinnington Super Fund Australia
Tryharder Super Fund Australia
Turner Family Super Fund Australia
Turners 55 Plus Super Fund Australia
Twomey Super Fund Australia
TYP 55 plus Superannuation Fund Australia
UNCLE Superfund Australia
VT McDonald Super Fund Australia
Walsh Over 55 Superannuation Fund Australia
Wasret Pty Ltd as trustee for Wasret Super Fund Australia
Watson Carroll Super Fund Australia
Welsh Family Super Fund Australia
Westney Owl Superannuation Fund Australia
Whalley SMSF Pty Ltd ATF Whalley Superannuation Fund Australia
Whiskey Superannuation Fund Australia
Wight Retirement Fund Australia
Wildman Family Super Fund Australia
Wilkie Super Fund Australia
Willowend 55 plus Superannuation Fund Australia
Yanda Number One Super Fund Australia
Yorkdale 1955 Super Fund Australia
Yorkdale 1961 Super Fund Australia
Zed Super Fund No. 2 Australia

Austria

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t 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.

APK Pensionskasse AG Austria
Bonus Pensionskassen Aktiengesellschaft Austria
Bundespensionskasse AG Austria
Longair and Pumphrey SMSF Austria
Sozialversicherungspensionskasse AG Austria
VBV Pensionskasse AG Austria

Barbados

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t 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.

DGM Registered Retirement Savings Plan (RRSP) Barbados

Belgium

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t 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.

Eurocontrol Pension Fund Belgium

Bulgaria

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t 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.

Allianz Bulgaria Voluntary Pension Fund Bulgaria
NN Voluntary Pension Fund Bulgaria
Voluntary Pension Fund ‘CCB - SILA’ Bulgaria

Denmark

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t 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.

Topdanmark Livsforsikring A/S Denmark

EU Institution

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t 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.

The Pension Scheme Of The Officials Of The European Union EU Institution

Finland

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t 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.

Mandatum Life Pension Scheme Finland

Germany

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t 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.

ALTE LEIPZIGER Lebensvericherung auf Gegenseitigkeit Germany
Bayerische Arzteversorgung Germany
FAMILIENFURSORGE Lebensversicherung AG Germany
Huk-Coburg-Lebensversicherung AG Germany
Nestle Pensionskasse VVaG Nestle Uesongungskasse Gimblt Germany
Versorgungswerk Architektenkammer Baden-Wurttemberg Germany
Versorgungswerk der Aerztekammer Hamburg KdoeR Germany
Versorgungswerk Der Architektenkammer Sachsen Germany
Versorgungswerk der Rechtsanwaltinnen und Rechtsanwalte in der Freien und Hansestadt Hamburg Germany

Gibraltar

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t 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.

Abacus Retirement Annuity Trust Scheme Gibraltar
Andromeda Retirement Annuity Trust Scheme Gibraltar
Apollo QROPS Gibraltar
ARIA IP Gibraltar QROPS Pension Scheme Gibraltar
Athena QROPS Gibraltar
Berkeley Retirement Benefit Scheme Gibraltar
Bourse Retirement Scheme (Gibraltar) Gibraltar
Calpe Lite Retirement Benefit Scheme Gibraltar
Calpe Retirement Benefit Scheme Gibraltar
Centurion Retirement Annuity Trust Scheme Gibraltar
Cornhill Retirement Annuity Trust Scheme Gibraltar
Cygnet Retirement Annuity Trust Scheme Gibraltar
ECS International Gibraltar
Equus Retirement Annuity Trust Scheme Gibraltar
Equus Silver Retirement Annuity Trust Scheme Gibraltar
Evolve Retirement Benefit Scheme Gibraltar
Fiduciary QROPS Gibraltar
Fortress Retirement Annuity Trust Scheme Gibraltar
Gibraltar Provident Trust (No 2) Pension Scheme Gibraltar
Gravitas QROPS Gibraltar
Harbour Gibraltar Scheme Gibraltar
Hercules Retirement Annuity Trust Pension Scheme Gibraltar
Ibis Pension Scheme Gibraltar
IVCM (Gibraltar) Retirement Annuity Trust Gibraltar
Kreston Gibraltar Pension Plan Gibraltar
London & Colonial EU QROPS Gibraltar
Mercantile Circle Managed QROPS Gibraltar
Metro Retirement Annuity Trust Scheme Gibraltar
Momentum Gibraltar Pension Plan Gibraltar
Pantheon QROPS Gibraltar
Prosperity QROPS Gibraltar
Providence Gibraltar Bond Personal Pension Plan Gibraltar
Providence QROPS Gibraltar
Pryce Warner QROPS Gibraltar
Resort Group Plc Retirement Annuity Trust Scheme Gibraltar
STM G.I.B. Pension Transfer Plan Gibraltar
STM Gibraltar (AUS) Superannuation Scheme Gibraltar
STM Gibraltar Pension Transfer Plan Gibraltar
Trafalgar Pension Scheme Gibraltar
Victory Pension Scheme Gibraltar

Guernsey

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t 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.

ABN AMRO (Guernsey) Limited Defined Contribution Pension Scheme Guernsey
AO Hall Retirement Annuity Trust Guernsey
Aurora Islander Retirement Annuity Trust Scheme Guernsey
Baxter ‘RATS’ Guernsey
Blue Riband Channel Islands Retirement Plan Guernsey
Blue Riband Guernsey Retirement Annuity Trust Scheme Guernsey
Bourse Retirement Scheme (Guernsey) Guernsey
BWCI Retirement Savings Plan Guernsey
C.J’s Retirement Annuity Trust Scheme Guernsey
Caymus Retirement Annuity Trust Scheme Guernsey
Dunlops Knot RATS Guernsey
Forcefield Racing Retirement Annuity Trust Scheme Guernsey
GFSC Group Pension Scheme Guernsey
Granite 2009 Pension Scheme Guernsey
Guernsey Pension Scheme Guernsey
Guernsey Post Limited Pension Plan - Guernsey Section Guernsey
Horizons Pension Scheme Guernsey
Howat Retirement Annuity Trust Scheme Guernsey
Iain Barker Retirement Annuity Trust Scheme Guernsey
Investec Channel Islands Pension Scheme Guernsey
Island Trust Pension Plan Guernsey
JRC Retirement Annuity Trust Scheme Guernsey
La Mirousse Retirement Annuity Trust Scheme Guernsey
La Vie Retirement Annuity Trust Scheme Guernsey
Le Moigne Retirement Annuity Trust Scheme Guernsey
Mazarron Retirement Annuity Trust Guernsey
Menhir Individual Retirement Annuity Trust Guernsey
MWB Retirement Annuity Trust Scheme Guernsey
Nigel Brand Retirement Annuity Trust Scheme (RAT 09) Guernsey
NL RATS Guernsey
Northern Trust (Guernsey) Limited Retirement Annuity Trust Scheme Guernsey
Oh Retirement Annuity Trust Scheme Guernsey
Pearce Retirement Annuity Trust Guernsey
Prerip Qualifying Recognised Overseas Pension Scheme Guernsey
Prosperous Voyage Retirement Annuity Trust Scheme Guernsey
Provident Financial Services Limited as Trustee of the Legacy Retirement Annuity Trust Scheme Guernsey
Ragleth Retirement Annuity Trust Scheme Guernsey
Renouf Family RATS Guernsey
Scorpion Retirement Annuity Trust Guernsey
Sovereign Trust (Channel Islands) Limited Company Pension Plan Guernsey
Sovereign Trust (Guernsey) Limited ATO The Beatrice Retirement Annuity Trust Guernsey
Springwood Retirement Annuity Trust Guernsey
SRL Retirement Annuity Trust Scheme Guernsey
States of Guernsey Public Servants’ Pension scheme Guernsey
Sydney Charles Retirement Annuity Trust Guernsey
Vortex Retirement Annuity Trust Scheme Guernsey
Woodlock Pension Plan Guernsey

Hong Kong

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t 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.

4 Aces Hong Kong Pension Plan Hong Kong
Aileron Project Hong Kong Pension Plan Hong Kong
Albion Green Retirement Pension Hong Kong
Aonia Leadership and Management HK Limited Pension Hong Kong
Asia Pacific Retirement Plan Hong Kong
Capital Corporation Retirement Plan Hong Kong
Colchain Projects Retirement Scheme Hong Kong
Di Clemente Investments Pension Hong Kong
Dragon’s Back Hong Kong Superannuation Scheme Hong Kong
GBST Company Pension (Donal) Hong Kong
GFS Superannuation Scheme 2 Hong Kong
Goldeneye Holdings Retirement Scheme Hong Kong
Infin8 Investments (Hong Kong) Pension Scheme Hong Kong
Insite Limited Superannuation Scheme Hong Kong
Neosourcing Pension Scheme Hong Kong
Quartermain Retirement Scheme Hong Kong
Rise and Climb (HK) Pension Scheme Hong Kong
SLD Superannuation Scheme Hong Kong
Soteria Pension Scheme Hong Kong
Tribune Retirement Scheme Hong Kong
Wolf Stone Retirement Benefits Scheme Hong Kong

Hungary

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t 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.

Generali Voluntary Pension Fund Hungary

India

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t 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.

Canara HSBC Oriental Bank Of Commerce Secure Bhavishna Plan India
Exide Life Golden Years Retirement Plan India
Exide Life One Advantage Retirement Plan India
HDFC Life Assured Pension Plan Unique ID Number (UIN) 101L109V02 India
HDFC Life Click 2 Retire Unique ID Number (UIN): 101L108V02 India
HDFC Life Guaranteed Pension Plan India
HDFC Life New Immediate Annuity Plan India
HDFC Life Personal Pension Plus India
ICICI Pru Easy Retirement India
ICICI Pru Easy Retirement SP India
ICICI Pru Immediate Annuity India
Max Life Forever Young Pension Plan India
Max Life Guaranteed Life Time Income Plan India

Ireland

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t 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.

Acorn Life Personal Pension Plan Ireland
Alan Mooney (Bespoke) Pension Trust Ireland
Almondsbury SSAS Ireland
Bank of Ireland Group Pension Fund Ireland
Bank of Ireland Staff Pensions Fund Ireland
Bespoke Trustees Limited Personal Retirement Bond Ireland
Construction Executive Retirement Savings Ireland
Construction Workers’ Pension Scheme Ireland
Crantock SSAS Ireland
Davy Non-Standard PRSA Ireland
Davy Personal Retirement Bond Ireland
Davy PRSA (Execution Only) Ireland
Davy Self Directed PRSA Ireland
Dovehouse SSAS Ireland
Eamonn O Sullivan Personal Retirement Bond Ireland
Fistral SSAS Ireland
Health Service Executive Employee Superannuation Scheme 2010 Ireland
Independent Trustee Company Buy Out Bond Ireland
ITC PRSA Ireland
Johanna Fullerton Executive Pension Portfolio Ireland
Justin Turner Personal Retirement Bond Ireland
Kevin Mitchell Executive Pension Portfolio Ireland
LEC Ireland Employment Ltd Pension Scheme Ireland
Liam Hetherington SSAP Ireland
Maire Ganly Pension Trust Ireland
Marcel Zachariah SSAS Ireland
Mark Ellis SSAS Ireland
Michael Conway Pension Trust Ireland
Neal Quinn SSAP Ireland
Newcourt Retirement Fund Managers Limited Personal Retirement Bond Ireland
NUI Galway Joint Pension Scheme Ireland
NUI Galway Model Scheme Ireland
Pivotal Database Service Ltd - John Durcan SSAP Ireland
Primark Pension Plan Ireland
Quest Self Invested Personal Retirement Bond Ireland
Quinn Cement Limited Final Salary Pension Plan Ireland
Railway Procurement Agency Pension & Life Assurance Plan 2003 Ireland
Roadbridge Limited Retirement Solution Plan Ireland
Ronnie Culliton (Bespoke) Pension Trust Ireland
Self Invested PRSA Ireland
Simon Coffey Executive Pension Scheme Ireland
Standard Life Synergy Buy Out Bond Ireland
Stripes Support Services Ltd Retirement Benefits Scheme Ireland
Stripes Support Services No.2 EPS Ireland
Timothy Kinsella Personal Retirement Bond Ireland
Tony Dervan SSAP Ireland
VHI Staff Pension Plan Ireland
Wealth Options Ltd PRB Ireland
XL Services UK (Irish Branch) Limited Pension Plan Ireland
Zurich Life - Eagle Star Freedom in Retirement Personal Pension Plan Ireland
Zurich Life - Eagle Star Personal Retirement Bond Ireland

Isle of Man

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t 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.

A Cutts SIPP Isle of Man
Abbella Personal Pension Scheme Isle of Man
Abbey National International Limited Pension Scheme Isle of Man
AJF Personal Pension Scheme Isle of Man
AKB Personal Pension Scheme Isle of Man
Aldrick Pension Plan Isle of Man
Alexandra Potts Pension Account Isle of Man
Alpaco Personal Pension Scheme Isle of Man
Ambrose SIPP Isle of Man
Andrew Steven Roy Personal Pension Scheme Isle of Man
Anfield Lane SIPP Isle of Man
AP Personal Pension Scheme Isle of Man
Arkadia Isle of Man
Ascalon Isle of Man
Ashenhurst Pension Scheme Isle of Man
Ashfield SIPP Isle of Man
Aviva Personal Pension Scheme (Isle of Man) Isle of Man
AWC Private Pension Scheme Isle of Man
AWJB Personal Pension Isle of Man
Baker Tilly Isle of Man Staff Pension Scheme Isle of Man
Baker Tilly Isle of Man Group Sipp Isle of Man
Ballaglass Personal Pension Scheme Isle of Man
Balley Chashtal No 1 Personal Pension Scheme Isle of Man
Balley Chashtal No 2 Personal Pension Scheme Isle of Man
Balley Chashtal SIPP Isle of Man
Barnes Personal Pension Scheme Isle of Man
Battersby Personal Pension Scheme Isle of Man
Beautiful wings SIPP Isle of Man
Bell Pension Isle of Man
Bishops Personal Pension Scheme Isle of Man
Blue Roan Personal Pension Scheme Isle of Man
BM Personal Pension Scheme Isle of Man
Boal & Co Select Personal Pension Scheme Isle of Man
Bolt Family 2 Personal Pension Scheme Isle of Man
Boon Personal Pension Scheme Isle of Man
Boot G Personal Pension Scheme Isle of Man
Booth R Personal Pension Scheme Isle of Man
Britannia Days Personal Pension Scheme Isle of Man
Bryces Personal Pension Scheme Isle of Man
Burt Overseas Pension Scheme Isle of Man
Butler Personal Pension Scheme Isle of Man
Carpenter Personal Pension Scheme Isle of Man
CAS Personal Pension Scheme Isle of Man
Chigwell Personal Pension Scheme Isle of Man
Cintex Pension Scheme Isle of Man
CIR Personal Pension Scheme Isle of Man
Civillas Personal Pension Scheme Isle of Man
Clarke Pension Scheme Isle of Man
Clunes Pension Scheme Isle of Man
Cluny Personal Pension Scheme Isle of Man
Conyngham A2 Personal Pension Scheme Isle of Man
Coombe DM Personal Pension Scheme Isle of Man
Cox Personal Pension DPP Scheme Isle of Man
Cronin Personal Pension Scheme Isle of Man
Crossley SIPP Isle of Man
Crystal SIPP Isle of Man
Cunliffe Personal Pension Scheme Isle of Man
Dales Pension Scheme Isle of Man
Dallison Family SIPP Isle of Man
David Haddow Personal Pension Scheme Isle of Man
David Parkin SIPP Isle of Man
Davidson Pension Isle of Man
Davies AJ Personal Pension Scheme Isle of Man
DCB Personal Pension Scheme Isle of Man
DJS SIPP Isle of Man
DMP SIPP Isle of Man
Domist Pension Scheme Isle of Man
E - Charisma SIPP Isle of Man
Edgewater Select SIPP Isle of Man
Elaine Joyce Higgins Personal Pension Scheme Isle of Man
Eleven SIPP Isle of Man
Everett S Personal Pension Scheme Isle of Man
Fairbairn Personal Pension Scheme Isle of Man
Ffinlo SIPP Isle of Man
Freeman SIPP Isle of Man
Friends Provident International Pension Scheme Isle of Man
Fulstow Personal Pension Scheme Isle of Man
G R Lawrence Personal Pension Scheme Isle of Man
Gaia Personal Pension Scheme Isle of Man
GM Sharpe Personal Pension Scheme Isle of Man
Gollow J Personal Pension Scheme Isle of Man
Goodwin Personal Pension Scheme Isle of Man
Gordon Walker SIPP Isle of Man
Got There Isle of Man
Greaves Personal Pension Scheme Isle of Man
Grundy F Personal Pension Scheme Isle of Man
Harris Personal Pension DPP Scheme Isle of Man
Haslett R Personal Pension Scheme Isle of Man
Hedley S Personal Pension Scheme Isle of Man
Henson Personal Pension Scheme Isle of Man
Hepper Personal Pension Scheme Isle of Man
Highway Personal Pension Scheme Isle of Man
Hinchliffe Personal Pension Scheme Isle of Man
Holt Personal Pension Scheme Isle of Man
Humbles D Personal Pension Scheme Isle of Man
Hunter 2014 Personal Pension Scheme Isle of Man
Isabel Marion Lawrence Personal Pension Scheme Isle of Man
Isle of Man Government Group AVC Scheme Isle of Man
Isle of Man Government Unified Scheme 2011 Isle of Man
Isle of Man Post Office Superannuation (Amendment) Scheme 2010 Isle of Man
Isle of Man Workplace Pension Isle of Man
J & C Personal Pension Scheme Isle of Man
Jalna Personal Pension Scheme Isle of Man
James Weight QROPS Isle of Man
JB Personal Pension Scheme Isle of Man
Jera Pension Scheme Isle of Man
John Buckley SIPP Isle of Man
JPK Personal Pension Scheme Isle of Man
JT Personal Pension Scheme Isle of Man
Judicial Pension Scheme 2004 Isle of Man
Katieellie 1 Isle of Man
Kincavel SIPP Isle of Man
Kingslawn SIPP Isle of Man
Kionslieu Personal Pension Scheme Isle of Man
KJMT Retirement Fund Isle of Man
KOR Personal Pension Scheme Isle of Man
Kreston Isle of Man Pension Plan Isle of Man
Les Coates Personal Pension DPP Scheme Isle of Man
LGPG SIPP Isle of Man
Lifestyle Pension (Wrap) Account Isle of Man
Lighten Point SIPP Isle of Man
Linwood Personal Pension Scheme Isle of Man
Lion Rock SIPP Isle of Man
Llysfaen Personal Pension Scheme Isle of Man
Lockwood Personal Pension Scheme Isle of Man
Lyons D Personal Pension Scheme Isle of Man
M C Turnbull Personal Pension Scheme Isle of Man
MAC Financial SIPP Isle of Man
Maddrell Personal Pension Scheme Isle of Man
Manton Personal Pension Isle of Man
Manxe Personal Pension Scheme Isle of Man
Max Personal Pension Scheme Isle of Man
May Pension Scheme Isle of Man
Mayoco Personal Pension Scheme Isle of Man
MCB Personal Pension Scheme Isle of Man
McChesney Ski SIPP Isle of Man
McCord Personal Pension Scheme Isle of Man
MD Personal Pension Scheme Isle of Man
Meadowcroft Personal Pension Scheme Isle of Man
Middle Earth Isle of Man
Milner N Personal Pension Scheme Isle of Man
Mitchell Family SIPP Isle of Man
MNNP Trust Isle of Man
Molo Personal Pension Schemes Isle of Man
Momentum Isle of Man Pension Plan Isle of Man
Mooney Personal Pension Scheme Isle of Man
MOP 2 Scheme Isle of Man
Morgan Personal Pension Scheme Isle of Man
Morris Personal Pension Scheme Isle of Man
Mr Lippy’s Personal Pension Scheme Isle of Man
Mullarkey SIPP Isle of Man
Nicolay H Personal Pension Scheme Isle of Man
Niven Personal Pension Scheme Isle of Man
Oliver GB Personal Pension Scheme Isle of Man
Oliver JC Personal Pension Scheme Isle of Man
Onions Family Pension Isle of Man
Optimus Retirement Benefit Scheme Isle of Man
Osiris SIPP Isle of Man
Owen S Personal Pension Scheme Isle of Man
P T K Personal Pension Scheme Isle of Man
Paden Personal Pension Scheme Isle of Man
Paoshea Personal Pension Scheme Isle of Man
Parkshot SIPP Isle of Man
PAS Personal Pension Scheme Isle of Man
Patsourakis Personal Pension Scheme Isle of Man
Paul Moore Personal Pension Scheme Isle of Man
Pen-y-ghent Pension Scheme Isle of Man
Perwick Personal Pension Scheme Isle of Man
Peter Fisher IOM Pension Fund Isle of Man
Police Pensions Regulations 1991 Isle of Man
Police Pensions Regulations 2010 Isle of Man
Poole-Wilson SIPP Isle of Man
Preece Personal Pension Scheme Isle of Man
Prescott B Personal Pension Scheme Isle of Man
Prestige Personal Pension Scheme Isle of Man
Prophecy SIPP Isle of Man
Red Hair And Blue Eyes Isle of Man
REGH Pension Scheme Isle of Man
Rhubarb Hall SIPP Isle of Man
Rich M Personal Pension Scheme Isle of Man
Richie A Personal Pension Scheme Isle of Man
Ronaldsway Aircraft (2003) Pension & Life Assurance Scheme Isle of Man
Rosser Personal Pension Scheme Isle of Man
Ruxton SIPP Isle of Man
S Gilbert Personal Pension DPP Scheme Isle of Man
Sale Personal Pension Scheme Isle of Man
Salvis SIPP Isle of Man
Seafield Personal Pension Scheme Isle of Man
Semple Personal Pension Scheme Isle of Man
Sewell Personal Pension Scheme Isle of Man
SGB SIPP Isle of Man
Shenvalla Personal Pension Scheme Isle of Man
SHE Personal Pension Scheme Isle of Man
SJ Bridson IoM SIPP Isle of Man
Southgate Personal Pension Scheme Isle of Man
SSDW SIPP Isle of Man
Stables Pension Fund Isle of Man
Staxton Personal Pension Scheme Isle of Man
Stirling Family Pension Scheme Isle of Man
Stonecrop Personal Pension Scheme Isle of Man
Strachan Personal Pension Scheme Isle of Man
Sue Collister Pension Fund Isle of Man
Supa Heat (I.O.M.) Pension Scheme Isle of Man
Superannuation (Manual Workers)(No 1) Scheme 1973 Isle of Man
Supreme SIPP Isle of Man
Sutton Personal Pension Scheme Isle of Man
T C B Personal Pension Scheme Isle of Man
Tall Trees SIPP Isle of Man
Taylor J Personal Pension Scheme Isle of Man
Teachers’ Superannuation Order 2011 Isle of Man
Telford A&O SIPP Isle of Man
Tesco Isle of Man Retirement Savings Plan Isle of Man
The Arzac Pension Scheme Isle of Man
Thomas P S Personal Pension Scheme Isle of Man
Tigo SIPP Isle of Man
TMC Personal Pension Scheme Isle of Man
Urwin Personal Pension Scheme Isle of Man
Villaricos Personal Pension Scheme Isle of Man
W M Personal Pension Scheme Isle of Man
Waterbird Personal Pension Scheme Isle of Man
Webb Family SIPP Isle of Man
Wellstan Isle of Man
Whitfield Personal Pension Scheme Isle of Man
Willerby Personal Pension Scheme Isle of Man
William Lloyd Bennett Personal Pension Scheme Isle of Man
Woodend SIPP Isle of Man
Woodentops Personal Pension Scheme Isle of Man
Wordsworth Pensions Isle of Man
Worthing Personal Pension Scheme Isle of Man
Wyvis Personal Pension Scheme Isle of Man
Yarker Family SIPP Isle of Man
Yorks Eight Ltd Pension Scheme Isle of Man
ZJP SIPP Isle of Man
Zurich Isle of Man Personal Pension Plan Isle of Man

Jersey

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t 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.

Alexander Forbes Islands Pension Plan Jersey
Alexander Forbes Jersey Pension Investment Trust Jersey
Alpenhof Ltd Jersey
Blue Riband Jersey Retirement Annuity Trust Scheme Jersey
BNP Paribas Offshore Pension Plan Jersey
C Deahl Pension Ltd Jersey
Carmen Wealth Limited Jersey
Carros Limited Jersey
Cherry Grove Limited Jersey
Coco Investments Ltd Jersey
Collins Stewart (CI) Limited Pension Scheme Jersey
Edwin Limited Jersey
Elian Fiduciary Service Pension Trustee Limited Jersey
Fairway Jersey Personal Pension Scheme Jersey
Forster SIPP Limited Jersey
Future Retirement Trust Jersey
Heppward Investments Limited Jersey
Intertrust Income Replacement Plan (55) Jersey
Intertrust Income Replacement Plan (Jersey Corporate) Jersey
J J Fox Channel Islands DC Pension Scheme Jersey
Jersey Pension Plan Jersey
Jersey Personal Pension Trust Jersey
Jersey Teachers Superannuation Fund Jersey
JFSC 2012 Staff Pension Scheme Jersey
Kennelly Invest Ltd Jersey
Lloyds Bank Offshore Pension Scheme Jersey
Luca Pensions Ltd Jersey
Lutea Jersey Qualifying Retirement Occupational Pension Scheme Jersey
MSP Pension Limited Jersey
Occupational Retirement Plan Jersey
Ogier Channel Islands Employee Pension Scheme Jersey
PEB Limited Jersey
Personal Pension Plan (Vantage) Jersey
Public Employees Contributory Retirement Scheme Jersey
Public Employees Pension Scheme Jersey
RAC between Snowball Investments Ltd & Graham Leonard Marsh Jersey
Retirement Annuity Contract: Heartley Ltd/Mr Stephen Walter Atherley Jersey
Rossorough Personal Retirement Plan Jersey
Santa Caterina Retirement Fund Ltd Jersey
Sebastian-Capel Investments Ltd Jersey
Shaws RB Ltd Jersey
Simmons Pension Trust Jersey
Trinity Capital Pension Scheme Jersey
Vantage Pension Scheme Jersey
Vistra 2012 Employees (Jersey) Pension Plan Jersey
Yenomontog Limited Jersey

Kenya

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t 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.

ICEA LION Individual Retirement Benefits Scheme Kenya

Latvia

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t 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.

Pension Plan SEB-Aktivais (SEB-Active) Latvia
Pension plan SEB-Sabalansetais (SEB-Balanced) Latvia
Swedbank Atklatais Pensiju Fonds AS Swedbank Defined Contribution Pension Plan Stabilitate+25 Latvia

Liechtenstein

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t 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.

LV 1871 Private Pension Liechtenstein

Luxembourg

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t 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.

European Investment Bank Staff Pension Scheme Luxembourg
European Investment Fund Staff Pension Scheme Luxembourg

Malta

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t 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.

Boal & Co Malta Pension Malta
Bourse Retirement Scheme (Malta) Malta
Centaurus Lite Retirement Benefit Scheme Malta
Dominion EU Retirement (US Qualified) Plan Malta
Dominion Malta Retirement Plan 2010 Malta
Elmo International Retirement Plan Malta
Elmo US Retirement Plan Malta
Expatriate Retirement Plan Malta
Gemstone Retirement Scheme Malta
Harbour (US Qualified) Retirement Scheme Malta
Harbour Retirement Scheme SICAV p.l.c. Malta
Infinity International Pension Plan Malta
ITC Occupational Retirement Scheme Malta
ITC Personal Retirement Scheme Malta
MCT Malet International Retirement Scheme Malta
MCT Malta Private Retirement Scheme Malta
Momentum Malta Retirement Trust Malta
Novia Global Retirement Plan Malta
Optimus Retirement Benefit Scheme No 1 Malta
Pathfinder Retirement Scheme Malta
Pioneer Retirement Plan Malta
Prosperity QROPS Malta Malta
Providence Retirement Plan Malta
STM Malta (US) Retirement Plan Malta
STM Malta Pension Contract Plan Malta
STM Malta Personal Retirement Plan Malta
STM Malta Retirement Plan Malta
Synergy International Pension Plan Malta
Centaurus Retirement Benefit Scheme Malta
Harbour Retirement Scheme Malta
Melita International Retirement Scheme Trust Malta
US Pathfinder Retirement Scheme Malta
US Voyager Retirement Plan Malta
Voyager Retirement Plan Malta

Mauritius

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t 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.

Marina Pension Trust Mauritius
St James QROPS (Mauritius) Mauritius

Netherlands

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t 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.

Bedrijfstakpensioenfonds Voor de Drankindustrie Netherlands
BeFrank PPi Netherlands
Energise B V DGA Pensioen Netherlands
Nationale-Nederlanden Premium Pension Institution Netherlands
Pensioenfonds Horeca & Catering Netherlands
Pension Plan ARP/ASP of Mars Pensioenfonds Netherlands
Stichting Pensioenfonds Astellas Netherlands
Stichting Pensioenfonds Flexsecurity Netherlands
Stichting Pensioenfonds Ing Netherlands
Stichting Pensioenfonds Provisum - Pensioenreglment B Netherlands
Stichting Pensioenfonds voor de Woningcorporaties (SPW) Netherlands
Stichting Pensioenfonds Vopak Netherlands
Stichting. Telegraafpensioenfonds 1959 Netherlands

New Zealand

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t 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.

Britannia Retirement Scheme New Zealand
Britannia Superannuation Scheme 2012 New Zealand
Craigs Superannuation Scheme New Zealand
Fidelity Super-Super Plan, Number 3 New Zealand
Garrison Bridge Superannuation Scheme New Zealand
i-Select Superannuation Scheme New Zealand
IVCM (NZ) PIE Superannuation Fund New Zealand
Lightfoot Ltd Number 2 Superannuation Scheme New Zealand
Lightfoot Ltd Superannuation Scheme New Zealand
Medical Ass. Society Retirement Savings Plan New Zealand
New Zealand Retirement Trust New Zealand
NZ Endeavour Fund New Zealand
NZ Funds Managed Superannuation Service New Zealand
Portfolio Superannuation Scheme New Zealand
Ranfurly Superannuation Scheme New Zealand
SMS 1 Fund New Zealand
SMS 2 Fund New Zealand
SSAS 1 Fund New Zealand
SSAS 3 Fund New Zealand
SSAS 4 Fund New Zealand
SSAS 5 Fund New Zealand
SSAS 6 Fund New Zealand
SSAS 7 Fund New Zealand
SSAS 9 Fund New Zealand
SSAS 10 Fund New Zealand
SSAS 12 Fund New Zealand
SSAS 15 Fund New Zealand
Stonebarrow Ltd Superannuation Fund New Zealand
Stonebarrow Ltd Superannuation Scheme New Zealand
SuperLife UK Pension Transfer Scheme New Zealand

Norway

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t 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.

DNB Life Insurance Norway - Defined Contribution Group Pension Plan Norway

South Africa

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t 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.

ABSA Group Pension Fund South Africa
Investec Investment Linked Retirement Annuity Fund South Africa
Investec Linked Life Annuity South Africa

Spain

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t 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.

Rentpension II F.P Spain

Switzerland

The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC can’t 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.

Independent Freizuegigkeitsstiftung Switzerland