Guidance

Check the recognised overseas pension schemes notification list

Find schemes that have told HMRC they meet the conditions to be a recognised overseas pension scheme (ROPS).

About this list

This list contains pension schemes that have told HMRC that they meet the conditions to be a recognised overseas pension scheme (ROPS) and have asked to be included on the list.

An updated list of ROPS notifications is published on the 1st 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. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.

HMRC 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.

HMRC will usually pursue any UK tax charges (and interest for late payment) arising from transfers to overseas entities that do not 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 the age of 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.

Countries A to C

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 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.

ROPS Country
007 Superannuation Fund Australia
6Tree Superannuation Fund Australia
7 Diamond Superannuation Fund Australia
A & C Fowler SMSF Australia
A & D Booth Superannuation Fund Australia
A & F McInally Superannuation Fund Australia
A & L Loomes Super Fund Australia
A & S Davison Superannuation Fund Australia
A and A Henry Self Managed Super Fund Australia
A and R McLeod Superannuation Fund Australia
A and R Milburn Super Fund Australia
A Baron SMSF Australia
A Pytches Super Fund Australia
A W Ghee Superannuation Fund Australia
A&B Atkinson Superannuation Fund Australia
A&E Super Fund Australia
A&J Smith Super Fund Australia
Aaggersberg Superfund Australia
ABG Super Australia
AD Parvin Superfund Australia
AdamG Super Fund Australia
Adams ROPS Fund Australia
Adams Superannuation Fund Australia
Adawn Super Fund Australia
ADB 55 Plus Superannuation Fund Australia
Adler Family Superannuation Fund Australia
ADNPP Super Fund Australia
ADP ROPS Fund Australia
Adrian Downes Superfund Australia
AdrianFlorrie Super Fund Australia
Aerotroy Super Fund Australia
Agnew Superannuation Fund Australia
AJ and AJ Glass SMSF Australia
AJ Jackson Super Fund Australia
Ajgarni Needham Family Super Fund Australia
AJW Super Fund Australia
AK Robinson Super Fund Australia
AK Swift SMSF Super Fund Australia
AKAH Superannuation Fund Australia
AKB Super Fund Australia
Akiacopi Super Fund Australia
AKMD Superannuation Fund Australia
AKR Super Fund Australia
AKSU Superannuation Fund Australia
Alamo33 Super Fund Australia
Alan and Lynda McKay Superannuation Fund Australia
Alan David Turner Super Fund Australia
Alan McGarragh Superannuation Fund Australia
Alan Sherry SMSF Australia
Alberto Alvarez-Campos Super Fund Australia
Alcock Superannuation Fund Australia
Aldridge Superannuation Fund Australia
Alison Berry Family Superannuation Fund Australia
Alison J Ainsworth Superannuation Fund Australia
Allinard Australia
Altrincham Superannuation Fund Australia
AM & SJ Hirst Super Fund Australia
AM Foulds SMSF Australia
AMIR Taylor Super Australia
ANDHELL Super Australia
Andrew Barton Superannuation Fund Australia
Andrew Bernard Tooth QROPS Super Fund Australia
Andrew Joseph Spivey Super Fund Australia
Andrew P Gardner Super Fund Australia
Andy and Julie’s Super Retirement Fund Australia
Andy Davidson Super Fund Australia
Animal Super Fund Australia
Anjala Super Fund Australia
Anlezark Family SMSF Australia
Anne Hynes & Philip Wilson SMSF Australia
Anthony Super Australia
APMUK Superannuation Fund Australia
Appleton & Tylka Superannuation Fund Australia
Archer Family SMSF Australia
Arian Superannuation Fund No 2 Australia
Arnold Super Fund Australia
Arun & Hervinder Family Superannuation Fund Australia
Ashby Super Fund Australia
Ashmere Super Fund Australia
Ashton Henderson Superannuation Fund Australia
Aspery Superfund Australia
ASR UKPension Superfund Australia
Atkinson Superannuation Fund Australia
Atlas SMSF Australia
Attwood Nestegg Superannuation Fund Australia
Ausco SMSF Trust Australia
Aussie Bob Super Australia
Avalon Super Fund Australia
Avrony Super Fund Australia
AW & JNW Superannuation Fund Australia
AW Pension Fund Australia
Axela Super Fund Australia
B & T Blake Superannuation Fund Australia
B And D Ledingham SMSF Super Fund Australia
B and M Kelly SMSF Super Fund Australia
B Lavin Family SMSF Australia
B&V Bayly Super Fund Australia
Backhouse ROPS fund Australia
Bagga Family Super Fund Australia
Baggalley Super Fund Australia
Bagshaw Family Super Fund Australia
Baker Family Retirement Fund Australia
Baker ROPS Fund Australia
Bakersinaus Superannuation Fund Australia
Bakes and Perso SMSF Australia
Baldwin Superannuation Fund Australia
Balmer Superannuation Fund Australia
Banchory Superannuation Fund Australia
Banks Family Super Fund Australia
Banksia Tree Superannuation Fund Australia
Bardon Retirement Fund Australia
Bargmann Family Super Fund Australia
Barkestone Fund Australia
Barnes Family Superannuation Fund Australia
Barnstable Super Fund Australia
Barnwell Superannuation Fund Australia
Barr Superannuation Fund Australia
Barrat Superannuation Fund Australia
Barry and Julia Carter Superannuation Fund Australia
Barry Clearwater (BP) Superannuation Fund Australia
Barry Harvey Enterprises Superannuation Fund Australia
Baruch Fund Australia
Bastian-Lee Super Fund Australia
Batrick Family Super Fund Australia
Baxter Superannuation Fund Australia
Beades Superannuation Fund Australia
Bearcat Superfund Australia
Beck Super Fund Australia
Beckett Family Super Fund Australia
Bedwin SMSF Australia
Beechwood Avenue Superannuation Fund Australia
Begg Super Fund Australia
Beilby & Cheng Superfund Pty Ltd Australia
Ben & Ollie Superannuation Fund Australia
Beneking Super Fund Australia
Bendec Superannuation Fund Australia
Berkley Hassett Super Fund Australia
Berry and Colette Super Fund Australia
Berry Barron SMSF Australia
Best Future Superannuation Fund Australia
Better Winds Super Australia
Betts QROPS Fund Australia
Bibthorpe Super Fund Australia
Bickell Superannuation Fund Australia
Biggs Cook Superannuation Fund Australia
Billingham Henley Super Fund Australia
Birds 6th Hole Super Australia
Bishops Pension Fund Australia
Bitchfield Superannuation Fund Australia
Biztend Superannuation Fund Australia
Blackmore Self-managed Super Fund Australia
Blair-Carter Superannuation Fund Australia
Blair Family Super Fund Australia
Blake55 Superfund Australia
Blockley Family Superannuation Fund Australia
Bloomans2020 Super Fund Australia
Blue Gate Superannuation Fund Australia
Bluesalt Super Fund Australia
Blyth Super Fund Australia
Boaden Superannuation Fund Australia
Bob Superannuation Fund Australia
Boehm Superannuation Fund Australia
Bolton Super Fund Australia
Bonic Superannuation Fund Australia
Bonner Family Super Fund Australia
Boogie Bear Superannuation Fund Australia
Boswell Super Australia
Bottomley Super Fund Australia
Boucker Superannuation Fund Australia
Boulavarde Superannuation Fund Australia
Bovington Wealth Superannuation Fund Australia
Bower Resort SMSF Australia
Bower Super Fund Australia
Bowler SMSF Australia
Bowyer Super Fund Australia
BPL Superannuation Fund Australia
Bradbury Super Fund Australia
Bradley 55 Super Fund Australia
Bread Fund Australia
Brennan RSF Australia
Brewerton Reed Superannuation Fund Australia
Brian Geoffrey Dilley Super Fund Australia
Bridge Over Troubled Waters Retirement Fund Australia
Bridger Superannuation Fund Australia
Bridges IMS SMSF Australia
Briggs Family Retirement Fund Australia
Brimar SMSF Super Fund Australia
Bringing Home The Bacon Super Australia
Britsoft Superannuation Fund Australia
Broadfield ROPS Fund Australia
Broadie Bonus Superannuation Fund Australia
Bromley Superannuation Fund Australia
Brookmead Superannuation Fund Australia
Broons Super Fund Australia
Brown Retirement Fund Australia
Brown Superannuation Fund Australia
Browne Superannuation Fund Australia
BrunxTrunx Superfund Australia
Bryant Family Future Fund Australia
BTC89 Beeston Australia
Bucketfund Australia
Bude Haven Superannuation Fund Australia
Bulldix Superannuation Fund Australia
Burgess Super Fund Australia
Burlingham Over 55 Australia
Burns Superannuation Fund Australia
Burton Sawyer Superannuation Fund Australia
Burwoodside Super Fund Australia
Bushe Super Fund Australia
Butler 55+ Super Fund Australia
Butler60 Super Australia
Byers Super Fund Australia
C & C Chapmans SMSF Australia
C & C Purchase Superannuation Fund Australia
C & D Plumb Superannuation Fund Australia
C & J Smith Superannuation Fund Australia
C & L Gifford Superannuation Fund Australia
C & L Monteith Superannuation Fund Australia
C & LPBaldock Superannuation Fund Australia
C and M SMSF Australia
C Andrew Jefferson Australia
C G Henderson AU Superannuation Fund Australia
C J Warr Superannuation Fund Australia
C&J Kind Family Super Fund Australia
C&N Superannuation Fund Australia
CAFEJONES Super Fund Australia
Cairney Super Fund Australia
Calibre Superannuation Fund Australia
Callar Super Fund No 1 Australia
Calnan Super Fund Australia
Cameron Superannuation Fund Australia
Campbell ROPS Fund Australia
Campbells Fun Fund Australia
Cannell Family Superannuation Fund Australia
Capital Investment Portfolio Australia
Caracas Superannuation Fund Australia
Carden Leche Superannuation Fund Australia
Carey Superannuation Fund Australia
Carley Super Fund Australia
Carmichael SMSF Australia
Carmody Hopley Superannuation Fund Australia
Carnegie Family Super Fund Australia
Carol Wade Superannuation Fund Australia
Carole Gibbons SMSF Australia
Caroline Luke Superannuation Fund Australia
Carpyne Superfund Australia
Carroll ROPS Fund Australia
Carruthers First Super Fund Australia
Carson SMSF Pension Fund Australia
Cartmell Super Fund Australia
Cassells Super Fund Australia
Caudwell Super Fund Australia
Caulfield Superfund Australia
Caune Sinclair Superannuation Fund Australia
Cawte Family Superannation Fund Australia
Cayford Family Superannuation Fund Australia
Cayzer Retirement Fund Australia
CBJET Fund Australia
CG & H Parker Superannuation Fund Australia
cgjgperth Super Fund Australia
CGrant Super Fund Australia
ChanPen Family Super Fund Australia
Chapman Superfund Australia
Chappel-Wood Superannuation Fund Australia
Chapple Superannuation Fund Australia
Chauhan55 Super Fund Australia
Cheers Barclays Superannuation Fund Australia
Cherry Blossom Jewelz Super Fund Australia
Cheverall Pty Ltd ATF the Cheverall Superannuation Fund Australia
Chicks Nest Egg Australia
Chiddingfold SMSF Australia
Childs Family Super Fund Australia
CHJ ROPS Fund Australia
ChopperFund Australia
Chris and Jane Partridge Superannuation Fund Australia
Chris and Tracey Rowe Superannuation Fund Australia
Chris Lindos Superannuation Fund Australia
Christensen Family SMSF Australia
Christopher and Tomoko Brown QROPS Fund Australia
CJW Family Super Australia
Clappersgate Super Australia
Clarence Family SMSF Australia
Clark Saunders Super Fund Australia
Clarke Family Super Fund Australia
Clarke O’Reilly SMSF Australia
Clayton Ford Super Fund Australia
Cleary Family Fund Australia
Clements Golden Years Superannuation Fund Australia
Clerkenwell Farringdon Trust Australia
Cliff Forde 55Plus Superannuation Fund Australia
Clifton ROPS Fund Australia
Clive Bolton SMSF Australia
Clive Phillips Superannuation Fund Australia
Clock End SMSF Australia
Cloud Sands Super Fund Australia
CLQ Superannuation Fund Australia
CM&ET Superfund Australia
Coco Super Fund Australia
Coconino Superannuation Fund Australia
Cocoran Super Fund Australia
Cohen ROPS Super Fund Australia
Colleer and Mclaren Superannuation Fund Australia
Collette Margaret Dunn Super Fund Australia
Collier Superannuation Fund Australia
Conlon QROPS Super Fund Australia
Connelly Super Fund Australia
CONPED55 Super Fund Australia
Conway Super Fund Australia
Cook Family Superannuation Fund Australia
Cooper Corporate Superannuation Fund Australia
Cooper Super Fund Australia
Cooperz Holdings Superannuation Fund Australia
Copland Superannuation Fund Australia
Coppabella Superannuation Fund Australia
Corner Table Productions Super Fund Australia
Cortona Superannuation Fund Australia
Cotton Super Australia
Coulter SMSF Australia
Courtney & Phadke Superannuation Fund Australia
Coutts Superannuation Fund Australia
Cowe Superannuation Fund Australia
Coyne Superannuation Fund Australia
CP Lockwood Super Fund Australia
CramerKC Super Fund Australia
Crellin Super Fund Australia
Croft Superannuation Fund Australia
Cross Paine Superannuation Fund Australia
Cross Super Fund Australia
Crossley Family Super Fund Australia
Crowhill Super Australia
Crowswood Superannuation Fund Australia
Crumlin Super Fund Australia
Crumpy SMSF Australia
CSF2 Australia
CT Adams Super Fund Australia
Cundale Super Fund Australia
Cuthbert Superannuation Fund Australia
CW Robinson Super Fund Australia
Cygnet Superannuation Fund Australia
D1 UK SMSF Australia
D & B Brocklehurst Retirement Fund Australia
D & H Morison Super Fund Australia
D & J Stewart Family Super Fund Australia
D & L Lanaway Family Super Fund Australia
D & L Millar Family Super Fund Australia
D & R Elliot Retirement Fund Australia
D & Y Rhind Super Fund Australia
D and D Beardsmore SMSF Super Fund Australia
D and J Kirkwood SMSF Super Fund Australia
D and L Ridgway SMSF Super Fund Australia
D Jackson Super Fund Australia
D W Francis Super Fund Australia
D Williams Superannuation Fund Australia
D&A Catterson SMSF Australia
D&M Duffy Super Fund Australia
D&MW Superannuation Fund Australia
Dane Super Fund Australia
Darcy Family Super Fund Australia
Dardy Super Fund Australia
Davenall Gabain Superannuation Fund Australia
David and Caroline Whyte Superfund Australia
David Atchison SMSF Australia
David Campbell SMSF Australia
David Cannon Family Super Australia
David J Young Superannuation Fund Australia
David Julian Superannuation Fund Australia
David Kerr Super Fund Australia
David Mahony Superannuation Fund Australia
David Smith SMSF Australia
Davidson Retirement Fund Australia
Davies Family Super Fund Australia
Davis Superannuation Fund Australia
DCBaker Superannuation Fund Australia
De Mel Superannation Fund Australia
De Souza Superannuation Fund Australia
Dead Tan & Ginger Superannuation Fund Australia
Dean And Debi Super Fund Australia
Dean Gale Super Fund Australia
Deb & Marty Superannuation Fund Australia
Decani Spare Super Australia
Dedman Working Super Fund Australia
Deegan1962 Super Australia
Deeny SMSF Pty Ltd ATF the Deeny Superannuation Fund Australia
Dehn Superannuation Fund Australia
Delta 4 Superannuation Fund Australia
Dempster Family Super Australia
Denby Horwell Family SMSF Australia
Denise Ridgway Superannuation Fund Australia
Derek Bryan Superannuation Fund Australia
Desiree Superfund Australia
Destiny Super Fund Australia
Devine Superannuation Fund Australia
Dew QROPS Superannuation Fund Australia
Dewhurst Over 55 Australia
DG Ralphs Super Australia
DH Future Fund Australia
DHB Whitehurst SMSF Australia
Dhingra Family Super Fund Australia
DI Baigent SMSF Australia
Differ Family Fund Australia
Digital Super Australia
Dimick Family Super Fund Australia
Dinkakis SMSF Australia
Dinmore Family Super Fund Australia
Dirk Williams Trust Fund Australia
Divinus Locus Superannuation Fund Australia
DJ & AL Myers Super Fund Australia
DJ & J Heeley Over 55 Super Fund Australia
DJ Willison Superfund Australia
DJB Super Fund Australia
DJLJ Graham Super Australia
DK Super Fund Australia
DKL & JL Grant Super Fund Australia
DMKK Super Fund Australia
Donal Ryan Superannuation Fund Australia
Dorics QROPS Superannuation Scheme Australia
Double Dee Super Fund Australia
Doumani Family Superannuation Fund Australia
Dowell Super Fund Australia
Downes Family Super Fund Australia
Down Super Fund Australia
Down Under Superannuation Fund Australia
DPSS SMSF Australia
Dr MM Burke Super Fund Australia
Dr Nicola Louise McBlain Superannuation Fund Australia
Duffield Superannuation Fund Australia
Duma Superannuation Fund Australia
Dumyat Superannuation Fund Australia
Duncan Super SMSF Australia
Dunlop QROPS Fund Australia
Dunmore Superfund Australia
Dunne Haste Family Super Fund Australia
Dutchh Superannuation Fund Australia
Duver Superannuation Fund Australia
DW&LL Robertson Superannuation Fund Australia
E & M Jones Superannuation Fund Australia
E D Bennett Superannuation Fund Australia
Earthship Morgan Australia
East Weston Super Australia
Ecirtap Super Fund Australia
Edgecliff Retirement Fund Australia
Edwards Super Fund Australia
Edwyn Superannuation Fund Australia
EEIGM Super Australia
Eke Family Trust Superannuation Fund Australia
Elaroo Superannuation Fund Australia
Elders Superannuation Fund Australia
Ellanoah Superannuation Fund Australia
Ellwood SMSF Australia
Elman Superannuation Fund Australia
ELPO Superannuation Fund Australia
Elsey Super Fund No1 Australia
Elvin Superannuation Fund Australia
England Superannuation Fund Australia
English Family Superannuation Fund Australia
EPD Superannuation Fund Australia
Eveline Super Fund Australia
Ewen Cameron Superannuation Fund Australia
Ewing Family Superannuation Fund Australia
Exponentium Super Fund Australia
Eyup Super Australia
Fab Superannuation Fund Australia
Fairlight Beach SMSF Australia
Family Gamble Super Fund Australia
Famous Five Super Fund Australia
FamTaubert Supperannuation Fund Australia
Farlow Super Fund Australia
Feebiegrovell Super Fund Australia
Fenlon Superannuation Fund Australia
Fernando Family Super Fund Australia
Finavon Superannuation Fund Australia
Fingal Investment Fund Australia
Finger Lime Super Fund Australia
Fishbird Super Fund Australia
Flatley Superannuation Fund Australia
Flax Lily Super Australia
Flombard Super Fund Australia
Forbes-Brown Superfund Australia
Ford SMSF Australia
Fortesque Superannuation Fund Australia
Forza Superannuation Fund Australia
Foskettretirementdream Super Fund Australia
Foster Superannuation Fund Australia
Foxworth Super Fund Australia
Fulmar Fund Australia
G & E Kirk Superannuation Fund Australia
G & G Super Fund Australia
G & L Rimes Superannuation Fund Australia
G and D Dawson SMSF Super Fund Australia
G Collier (55 plus) Super Fund Australia
G D Kewley Super Fund Australia
G Hynes Superannuation Fund Australia
G M Reid Superannuation Fund Australia
GABE Expectations Australia
Gadhar Super Australia
GADJ Superannuation Fund Australia
Gandi Superannuation Fund Australia
Garlick ROPS Fund Australia
Garwell Super Australia
Gary Watson Super Fund Australia
Gaskell over 55 SMSF Australia
Gaynor Jones Super Fund Australia
GCGRAY Super Fund Australia
GD and CJ Hemphill SMSF Australia
GD Super Australia
GEM Investment Holdings Superannuation Fund Australia
Gemmy Buttons Retirement Fund Australia
Geronimo Superannuation Fund Australia
Get In The Bowl Australia
GHC4 Superfund Australia
Giles55 Super Fund Australia
GilesLScott Super Australia
Gilhooley Super Fund Australia
Gilkes-Cox Super Australia
Gillespie Super Fund Australia
Gillies Family ROPS Fund Australia
Gillyssuper Australia
Gilmour Investments Super Fund Australia
Gilpin Family Superannuation Fund Australia
Gilstead 3 Pty Ltd Super Fund Australia
GKJ (55 Plus) Superfund Australia
Glade Dager Superannuation Fund Australia
Glen ROPS Fund Australia
Glendinning Family Super Fund Australia
GLJ Retirement Fund Australia
Gold Coast Bound Fund Australia
Gold Vectis Super Fund Australia
Golden Bay Superannuation Fund Australia
Golden Child Super Fund Australia
Goldhill Superannuation Fund Australia
Goldney Super Fund Australia
Gomaxia SMSF Australia
Gonzo Drummer Fund Australia
Goodall Superannuation Fund Australia
Gooden Super Fund Australia
Gooding 2016 SMSF Australia
Gooding Super Fund Australia
Goodland Super Fund Australia
Goodrich Family Super Fund Australia
Goodwin ROPS Fund Australia
Goodwin Super Fund Australia
Goosander Retirement Fund Australia
Gorbret Superfund Australia
Gorell Superannuation Fund Australia
Gorgeon Super Fund Australia
Gourna Super Australia
GRS SMSF Australia
Graham & Sue Taylor Superannuation Fund Australia
Graham Hallas Superannuation Fund Australia
Graham Hardy S.M. Super Fund Australia
Graham Morris Super Fund Australia
GrahamHeatherStokes Super Fund Australia
Grant Family Super Fund Australia
Granville SMSF Australia
Gray Family Superannuation Fund Australia
Graysequoia88 Australia
Great Craic Super Fund Australia
Green Family Superannuation Fund Australia
Green Superannuation Fund Australia
Greg Potts Superannuation Fund Australia
Griffin Super Fund Australia
Griffith ROPS Fund Australia
Griffiths 1962 Super Fund Australia
Grinter Super Fund Australia
Gron Family Superannuation Fund Australia
Guard Super Fund Australia
Gundlach SMSF Australia
Gwatkin Turramurra Super Fund Australia
GW & MI Rowlands Superannuation Fund Australia
H and E Nicol SMSF Super Fund Australia
H McIvor Superannuation Fund Australia
Halcyon Days Super Fund Australia
Halcyon Superannuation Fund Australia
Hale Family Superannuation Fund Australia
Hall Saxby Age 55 Plus Superfund Australia
Hallidee Family SMSF Australia
Hambledon SMSF Australia
Hamilton Ross Super Fund Australia
Hanson Family Super Fund Australia
Hanson Johnston Superannuation Fund Australia
Harborough Super Fund Australia
Harbuz Retirement Fund Australia
Harcourt Hill Super Fund Australia
Harding QROPS Australia
Hardman SMSF Australia
Hardy SMSF Australia
Harman ROPS Fund Australia
Harpenden Hargrove Super Fund Australia
Harpsden Superannuation Fund Australia
HarpsfundNo1 Australia
Harrington ROPS Fund Australia
Harris ROPS Fund Australia
Harrison Family SMSF Australia
Harrison Family Superannuation Scheme Australia
Haskell Super Fund Australia
Hatters Superannuation Fund Australia
Hatty Super Fund Australia
Hawkins Family SMSF Australia
Hawkin Family Super Australia
Haxton Superannuation Fund Australia
Haydalex Superannuation Fund Australia
Hayfin Retirement Fund Pty Ltd ATF Hayfin Retirement Fund Australia
HCLuck SMSF Australia
HDZ Superannuation Fund Australia
Head Retirement Fund Australia
Healey Super Fund Australia
Heanor Super Fund Australia
Hearn Family Superannuation Fund Australia
Hedley Superannuation Fund Australia
Heffernan Family Superannuation Fund Australia
Helme Super Fund Australia
Helmutbag Investment Australia
Hending Superannuation Fund Australia
Hendry Family Superannuation Fund Australia
Henian Superannuation Fund Australia
Heron SMSF Australia
Hewgill Superannuation Fund Australia
Hewitt Super Fund Australia
Hewlett Family Super Fund Australia
Hewlett Turner Super Australia
HG Nestegg Super Fund Australia
Hicks Superannuation Scheme Australia
Highbury Superannuation Fund Australia
Higgins ROPS Fund Australia
Higgins Superannuation Fund Australia
Hills E & J Super Fund Australia
Hillis Super Fund Australia
Hilson SMSF Australia
Hilton Ellis Superannuation Fund Australia
Hinchliffe Super Fund Australia
Hing Family Super Fund Australia
HJ Howe 55 Super Fund Australia
Ho & Tanaka Over 55 Superfund Australia
Hobbs Family Superannuation Fund Australia
Hobbs Super (UK) Fund Australia
Hobby Superannuation Australia
Hobson Family Superannuation Fund Australia
Hodgskins Superannuation Fund Australia
Hogan Super Fund Australia
Hogg Superannuation Fund Australia
Holley Family SMSF Australia
Holly SMSF Australia
Holmes Super Fund Australia
Homestead Super Fund Australia
Honeyeaters Superannuation Fund Australia
Honey Super Fund Australia
Hooray Superannuation Fund Australia
Horizon Sky Super Australia
Horlor Family Retirement Fund Australia
Howard Filer Superfund Australia
HPTP QROPS Superannuation Fund Australia
HRH Superfund Australia
Hugh Makin Superannuation Fund Australia
Hughes and Hughes Super Fund Australia
Hughes ROPS Fund Australia
Hunt Over 55 Australia
Hunt R & O Superannuation Fund Australia
Hunt ROPS Fund Australia
Hunt976 Super Fund Australia
Hunter Lamont 2DHU Super Fund Australia
Hunter Lamont Superannuation Fund Australia
Huntley Gordon Superfund Australia
Hunton Primary Super Fund Australia
Hussein SMSF Australia
HutchHouse Family Super Fund Australia
Hutchihildi Super Fund Australia
HV Superannuation Fund Australia
I & A McLellan Super Fund Australia
I Abraham Super Fund Australia
I McCrum SMSF Super Fund Australia
I Michie Superannuation Fund Australia
Ian Elton Superannuation Fund Australia
IanJDV SMSF Australia
Iannuzzelli Family Superannuation Fund Australia
Ian Scholey Super Australia
Ian Wadforth Superannuation Fund Australia
ID Johnson Super Australia
Incant Forward Super Fund Australia
Inch View Retirement Super Fund Australia
Infinity Light Superfund Australia
Inverloch Superannuation Fund Australia
IPWelch Super Australia
Ireland Family Super Fund Australia
IS Balgowlah Superannuation Fund Australia
J & A Miller Super Fund Australia
J & C Palmer Superannuation Fund Australia
J & F Atherton Superannuation Fund Australia
J & J Searle Super Australia
J & M Spencer Super Fund Australia
J & N Bradshaw Superannuation Fund Australia
J & V Jamieson SMSF Pty Ltd ATF Jamieson Super Fund Australia
J A & L K Cornell Superannuation Fund Australia
J A O’Sullivan Super Fund Australia
J and D Dempster-Smith Superannuation Fund Australia
J and F Mitchell SMSF Super Fund Australia
J and L Kerwin Superannuation Fund Australia
J and R OzAnderson Superannuation Fund Australia
J Harrison SMSF Super Fund Australia
J Vartan SMSF Australia
JA & J Ellis Super Fund Australia
JA & SM Cannon Pty Ltd as Trustee for Cannons Super Fund Australia
JA Currie Super Australia
JA Russell Super Fund Australia
Jackie Edwards SMSF Australia
Jackiesloan13 Australia
Jackson Five Super Fund Australia
Jackson Superannuation Fund Australia
Jackson Tims Super Fund Australia
Jacobs Over 55 SMSF Australia
Jacqs Retirement Fund Australia
Jacques Super Fund Australia
Jaffa Super Fund Australia
Jambo Super Fund Australia
James & Lavinia Russell Superannuation Fund Australia
Jameson ROPS Fund Australia
JamJar Super Fund Australia
Jannetta Super Fund Australia
Jaques Family SMSF Australia
Jas23Super Australia
Jasper Chippendale Super Australia
Jay Gee Superannuation Fund Australia
JBL Super Fund Australia
JDeeZBee55Plus Superannuation Fund Australia
JD & GM Hicks Superannuation Fund Australia
Jelinek QROPS Super Fund Australia
Jennings Family Superannuation Fund Australia
Jenny Campbell Retirement Fund Australia
Jezabee Retirement Fund Australia
JGG (No1) Superfund Australia
JILLMW Super Fund Australia
JJ English Superannuation Fund Australia
JJ Hall Super Fund Australia
JK Power SMSF Australia
JLCH Steel Superannuation Fund Australia
JM & G Lunn Superannuation Fund Australia
JM Matthews SMSF Australia
JM Super Fund Australia
JMV SMSF Australia
Joanne Jordan Superannuation Fund Australia
Jobar SMSF Australia
John and Megan Campbell Superannuation Fund Australia
John Gerard SMSF Australia
John Jenkins Superfund Australia
John McNally (55 plus) Super Fund Australia
John William Stevens Super Fund Australia
Johnsor Super Fund Australia
Johnston Family Super Fund Australia
Johnstone Davies Super Fund Australia
Jolly Good Fellows Super Fund Australia
Jonathan Cole Superannuation Fund Australia
Jon Foord 2022 Super Fund Australia
Jon Gregory Taylor Superannuation Fund Australia
Jon Hayward Superannuation Fund Australia
Jones & Gray Superannuation Fund Australia
Jones Family Super Fund Australia
Jones RD Super Fund Australia
Jones Superannuation Fund Australia
Jones UK Super Fund Australia
Jordan Family Superannuation Fund Australia
Joshan Jamson Super Australia
Joy Perks UK Pension Superannuation Fund Australia
JS Band Super Fund Australia
JTUK Superfund Australia
Judd McInerney Super Australia
Judith Newman Superannuation Fund Australia
Julian Owens Super Fund Australia
Julpet Superannuation Fund Australia
Jumbies Super Australia
Jumbunna Retirement Fund Australia
JV McPhail Super Fund Australia
K & E Walker Super Fund Australia
K & P Garnett Super Fund Australia
K & P Superfund Australia
K & R Keiley Super Fund Australia
KG Huddle Super Fund Australia
K.J & A Crane Superannuation Fund Australia
KM Greig Super Fund Australia
K and S Gallacher Superannuation Fund Australia
Kafue Superannuation Fund Australia
Kalagari SMSF Australia
Kalyan Superannuation Fund Australia
Karagianis Family Super Fund Australia
Karalee 1944 SMSF Australia
Karen Mary Savage Superannuation Fund Australia
Karian Super Fund Australia
Kariba Consulting Super Fund Australia
Karjon Superannuation Fund Australia
Karl Puse Over 55 Superannuation Fund Australia
Kaye 55 Plus Superfund Australia
KCWilliams Plus 55 Super Fund Australia
Keane Family Superannuation Fund Australia
Keenan Family Superannuation Fund Australia
Keide Super Fund Australia
Keith Neville Super Fund Australia
Kelly MJ Family Superannuation Fund Australia
Kelly Superannuation Fund Australia
Kennedy-Head Family Superannuation Fund Australia
Kenward Family Super Fund Australia
Kettle Future Fund Australia
Keune and Williams Superannuation Fund Australia
Kevin & Karen Superannuation Fund Australia
Kijlstra Superannuation Fund Australia
Killen Family Superannuation Fund Australia
King Super Fund Australia
King Superannuation Fund Australia
Kinnersley Family Super Fund Australia
Kinwat Super Australia
KIReedSuper Australia
Kirk Superannuation Fund Australia
KM Daley Super Fund Australia
Kmet Super fund Australia
Koos Oudag Geld SMSF Australia
Kruip Superannuation Fund Australia
Krustie and Lightbeer’s Superannuation Fund Australia
Kurzman Superannuation Fund Australia
KVarlow Super Fund Australia
Kwok SMSF Australia
Kym Howard Superannuation Fund Australia
La Roquette Superannuation Fund Australia
L & A Donoghue Superannuation Fund Australia
L & N Robinson Superannuation Fund Australia
Laird Family Super Fund Australia
Lane Superannuation Fund Australia
Langstone Super Fund Australia
Lapham Pension Fund Australia
Laurenson Self Managed Super 2021 Australia
Laverock Bank Superannuation Fund Australia
Lawrence Superannuation Fund Australia
Lawther Superannuation Fund Australia
LBD Superannuation Fund Australia
LCG Harrison Superannuation Fund Australia
Leach Superannuation Fund Australia
Leadership Place Super Fund Australia
Leask Superannuation Fund Australia
Lee & Ben Thomas SMSF Australia
Lee Family Super Fund Australia
Leeds MOT Superannuation Fund Australia
Leefy Superannuation Australia
Leeming Super Fund Australia
Leigh Nicholas Superannuation Fund Australia
Lesley Fromant Superannuation Fund Australia
Lesley P Superannuation Fund Australia
Let it Be Superannuation Fund Australia
Levy Family Superannuation Fund Australia
LF4 Super Australia
LHH 2 Superannuation Fund Australia
Life in the Sun SF Australia
Limehouse Fund Australia
Limit Up Australia
Linda Harding Super Fund Australia
Lindsey Morgan Superannuation Fund Australia
Lingard Family SMSF Australia
Linter Superannuation Fund Australia
Lisben Superannuation Fund Australia
Littledene Superannuation Fund Australia
Livinginoz Fund Australia
LJW SMSF Australia
Lloyd Superannuation Fund Australia
LM Darrington Superannuation Fund Australia
Lockharttwins Superannuation Fund Australia
Lockhart SMSF Australia
LockRichard55 Superfund Australia
Logan Antrobus Superannuation Fund Australia
Londisboylewis Super Fund Australia
Longair and Pumphrey SMSF Australia
Lorigan Superannuation Fund Australia
Lost my wallet Superannuation Fund Australia
Lotus Superannuation Fund Australia
Louise Falkov Retirement Fund Australia
Lovell Super Fund Australia
LRC SMSF Australia
Ludlow Super Fund Australia
Lugg Super Fund Australia
Luiela SMSF Australia
Luiten ROPS Fund Australia
Lulu Super Fund Australia
LYDC Superannuation Fund Australia
Lynchetts Superannuation Fund Australia
M & E Hughes Superannuation Fund Australia
M & G Stebbings Superannuation Fund Australia
M & J Derry Super Fund Australia
M & L Hingert Superannuation Fund Australia
M & M Parker Superannuation Fund Australia
M & M Ryan Superannuation Fund Australia
M and D Marshall Superannuation Fund Australia
M And T Legge SMSF Super Fund Australia
M and V Garland Self Managed Super Fund Australia
M Grant SMSF Australia
M N Dwyer Superannuation Fund Australia
M Pepper QROPS SMSF Australia
M R Brown Superannuation Fund Australia
M Siddoway SMSF Super Fund Australia
M&D Downes Super Fund Australia
M&J 55 Superannuation Fund Australia
M&J Wild Superannuation Fund Australia
Mac01 Superannuation Fund Australia
Macgown Family Superannuation Fund Australia
Mack-Heaven Superannuation Fund Australia
Mackle SMSF Australia
Macklin Superannuation Fund Australia
Maclean QROPS SMSF Australia
MacLeay Regis Super Fund Australia
Maclennan 55plus Super Australia
Macmillan Family Super Fund Australia
Macmillan Super Fund Australia
MacTara Superannuation Fund Australia
Madeleine Ellis Super Fund Australia
Madgasman Super Fund Australia
Maeva 2 Investments Superannuation Fund Australia
MAGNGA Superannuation Fund Australia
Maguire Superannuation Fund Australia
Maida Vale Super Fund Australia
Maidenhead Super Fund Australia
Maines QROPS Super Fund Australia
Majestic IT SMSF Australia
MaladRash SMSF Australia
Malks Superannuation Fund Australia
Manchap Super Australia
Manning Superannuation Fund Australia
Mansfield Superfund Australia
Manton Superannuation Fund Australia
Manuel Superannuation Fund Australia
Maple Dragon ROPS Fund Australia
Mardel Superannuation Fund Australia
Margaret Currie Super Fund Australia
Margaret Waller Superannuation Fund Australia
Mark & Elaine Fry Superannuation Fund Australia
Mark Elvy Superannuation Fund Australia
Mark G. Johnson Super Fund Australia
Mark Green Family Super Fund Australia
Mark McCullen UK Superannuation Fund Australia
Mark Testrow Superannuation Fund Australia
Marsal SMSF Australia
Marshans Super Fund Australia
Martin Kieft Super Fund Australia
Martin Mitchell Self Managed Super Fund Australia
Martin Superannuation Fund Australia
Mary Li Super Fund Australia
Mason MacDougall Superannuation Fund Australia
Matthews Family Superannuation Fund Australia
Matthews Superannuation Fund Australia
Maverick SMSF Australia
MB & FL Woolard Family Superannuation Fund Australia
M-B Family SMSF Australia
MBC Superannuation Fund Australia
McAllister Superannuation Fund Australia
McAndrew JC SMSF Australia
McAney Family Superannuation Trust Australia
McAtee Family Super Fund Australia
McCamley Super Fund Australia
McConalogue Superannuation Fund Australia
McCormack Over 55 SMSF Australia
McFadden Family Superannuation Fund Australia
McGinnis Family Superannuation Fund Australia
McGowan Superannuation Fund Australia
McGregor Super Fund Australia
McIntosh Family Super Fund Australia
McKenzie Superannuation Fund Australia
McKinstry Super Fund Australia
McLean Family Super Fund Australia
MCMJT Super Fund Australia
McNab ROPS Fund Australia
McNee Family Super Fund Australia
MCPSMSF Australia
McSephney Superannuation Fund Australia
MDBST Retirement Fund Australia
MDH SMSF 2022 Australia
MDMAX Super Australia
Me Time Super Fund Australia
Mearcam SMSF Australia
Meese ROPS Fund Australia
Mehta Super Australia
Melgaard ROPS Fund Australia
Melis Superannuation Fund Australia
Melrose Superannuation Fund Australia
Meppershall SMSF Australia
Mereglen Superannuation Fund Australia
Methers Super Fund Australia
MG Moore Superannuation Fund Australia
MH Brownlow 55 Super Fund Australia
Michael Aynsley Superannuation Fund Australia
Michael ES Superannuation Fund Australia
Michael Russell Thornham Superannuation Fund Australia
Mickey Simmonds Super Australia
Middleton Family Superannuation Fund Australia
Midwood Superannuation Fund Australia
Mika Super Fund Australia
Mike Bennett SMSF Australia
Mikesb 1965 Super Fund Australia
Milburn Super Fund Australia
Miles Superannuation Fund Australia
Miller Freedom Super Fund Australia
Miller Superannuation Fund Australia
Millroy Family Super Fund Australia
Minted Superannuation Fund Australia
Misherwood Super Fund Australia
MISU 2000 Superannuation Fund Australia
Mitchell Boys Super Fund Australia
Mitchell WA Super Australia
Mitzie Retirement Fund Australia
MJ & C Davies Superfund Australia
MJ Knight Retirement Fund Australia
MJ Moon SMSF Australia
MJC2015 Over 55 Super Fund Australia
MJDC Super Fund Australia
MJ Wood Super Australia
MJG SMSF Australia
MJW Wealth Management Superannuation Fund Australia
MK Family Superannuation Fund Australia
MKA Superfund Australia
ML Additional Family Fund Australia
MLR SUPER Australia
ML Swinton Super Australia
MNM Superannuation Fund Australia
Moir Super Fund Australia
Moller & Hughes Superannuation Fund Australia
Money Penney Superannuation Fund Australia
Montanari Superannuation Fund Australia
Monty Superannuation Fund Australia
MontyStaff Super Fund Australia
Mooney Family Superannuation Fund Australia
Moorebax SMSF Australia
Morgan Cerini SMSF Australia
Morgan Family Pension Trust Australia
Morrison Family Super Fund Australia
Moseley Super Fund Australia
Moss Retirement Superannuation Fund Australia
Moss ROPS Superannuation Fund Australia
MPG Family Superannuation Fund Australia
MRGough Super Fund Australia
Ms J M Prideaux & Mr M C Inett Superfund Australia
MSMRMGM Super Australia
MStainer Super Fund Australia
Mulloss Superannuation Fund Australia
MULLOSULL Superannuation Fund Australia
Murgatroyd Super Fund Australia
Murphy Future Fund Australia
Murros Super Fund Australia
My Options ANEAR DAMYON Super Australia
My Options Jesse The Retired Greyhound SMSF Pty Ltd Australia
My Options MJ Warner Super Fund Australia
My Options OJ Super Australia
N & C Pigott Superannuation Fund Australia
N & C Superfund Australia
N & I Hornby SMSF Australia
N & L Chamberlain Super Fund Australia
N & N Pattison Super Fund Australia
N & R Perugino Superannuation Fund Australia
N & S Nicholson Superannuation Fund Australia
N A Williams Superfund Australia
N Newbold 787 Super Fund Australia
NABB SMSF Australia
Naik Family Superannuation Fund Australia
Narita 747 Australia
Nash ROPS Fund Australia
Natrisse Superannuation Fund Australia
NazrooSF Australia
NC Ryan Superannuation Fund Australia
ND & DM Robertson Super Fund Australia
NDP Eke Super Fund Australia
Neal Brabon Self Managed Super Fund Australia
NEILCOM Super Australia
Neill SMSF Australia
NENAGH SMSF Superannuation Fund Australia
Nervy & James Superannuation Fund Australia
Neve UK Superannuation Fund Australia
Nevin Family Super Fund Australia
Newman Family Super Fund Australia
Newman-Knott Superanuation Fund Australia
Nicholas Self Managed Superannuation Fund Australia
Nicholls Family Super Trust Australia
Nichols Superannuation Fund Australia
Nick McAndrew SMSF Australia
Nicosia William Jones Superannuation Fund Australia
Nigel And Jane Bates Super Fund Australia
Nigel Brown Super Fund Australia
Nigel Prior Family Superannuation Fund Australia
Nightingale Family QROPS Superannuation Fund Australia
Nightingale Retirement Fund Australia
Nixon ROPS Fund Australia
NLJ SMSF Australia
NNBC Jackson Superannuation Fund Australia
Noon Superannuation Fund Australia
Norah Technology S/F A/C Australia
N S Henry Super Fund Australia
NSNO59CRJ Super Fund Australia
O’Brien Family Super Fund Australia
O’Donoghue Super Fund Australia
O And O Superfund Australia
Oandozs Super Fund Australia
Oastler Superannuation Fund Australia
Oberon SMSF Australia
Ocean Fund Australia
Oehme Family Super Fund Australia
Ogangelos Super Fund Australia
Ogle Family Superfund Australia
Ogle-Lang Super Fund Australia
Okapi Super Australia
Old Codger Superannuation Fund Australia
Oldham47 Retirement Fund Australia
Ollenbach’s SMSF Australia
On The Beach Super Fund Australia
Orangeboat Superannuation Fund Australia
Orritt Super Fund Australia
Osborne Pension Fund Australia
Outhwaite Superannuation Fund Australia
Outrospective Super Fund Australia
Owen Superannuation Fund Australia
OzGale’s Super Fund Australia
Ozinoz Superfund Australia
Ozybown Super Australia
P & A Crammond Super Fund Australia
P & D Cartwright Superannuation Fund Australia
P & E Dyke Super Fund Australia
P & E Garnish Super Fund Australia
P & H Rymer Super Fund Australia
P & J James Superannuation Fund Australia
P & J Snowden Super Fund Australia
P & S Nadarajah Superannuation Fund Australia
P and B Quine SMSF Australia
P and S McCormick Superannuation Fund Australia
P J Clyne Superannuation Fund Australia
P J Hughes Superannuation Fund Australia
P&B Lee Super Fund Australia
Pacer Super Fund Australia
Pahljina Superannuation Fund Australia
Painter Super Fund Australia
Palfrey Family Super Fund Australia
Palmer Retirement Fund Australia
Palmer Super Fund No. 2 Australia
Park Family Superannuation Fund Australia
Park View Pension Superfund Australia
Parker Q1 Superannuation Fund Australia
Parker Q2 Superannuation Fund Australia
Parnell Family Superannuation Fund Australia
Parrish Family Super Fund Australia
Partridge SMSF Australia
PaS Super Fund Australia
Pascoe Family Super Fund Australia
Paton SMSF Australia
Patrich Superannuation Fund Australia
Patrick Murray Super Fund Australia
Pattison Super Fund Australia
Paul Gladwell Superannuation Fund Australia
Paul Hirst Superannuation Fund Australia
Paul M Wood Super Fund Australia
Paul Shaw Super Fund Australia
Payne Latimer Super Fund Australia
PB 55 Super Fund Australia
PB Investment Fund Australia
PD & JW Superannuation Fund Australia
PD Withers Superannuation Fund Australia
Pearce Algoe Superfund Australia
Pearson Super Fund Australia
Pearson-Lemme Superannuation Fund Australia
Pearson-Wright Super Fund Australia
Penn Super Fund Australia
Pennycott Super Fund Australia
Pepco Superannuation Fund Australia
Pepper Paine Superannuation Fund Australia
Peter Delroy Williamson Super Fund Australia
Peter McIlwaine Super Fund Australia
Peter Shaw Super Fund Australia
PF Super Fund Australia
PH 55 Superannuation Fund Australia
PHEIDIPPIDES Superannuation Fund Australia
Phil — Judi Lawton Super Fund Australia
Phil Harries Superannuation Fund Australia
Philip Goodyer Super Fund Australia
Phillips One Superfund Australia
Phillips QROPS Fund Australia
Phillips Super Fund Australia
Phillips55 Super Fund Australia
Pickford (55 plus) Super Fund Australia
Pierson Super Fund Australia
Pirbright Super Fund Australia
Pires Super Fund Australia
PJ & C Street Super Fund Australia
PJ Hodgson Super Fund Australia
PJL SMSF Australia
PJM & K Maloney Super Fund Australia
PJW Super Fund Australia
Plasmatio Super Fund Australia
Platform One SMSF Australia
PM & AJ Tasker Superannuation Australia
PM Richardson Super Australia
PMAC Super Fund Australia
Porter ROPS Fund Australia
Possum Superannuation Fund Australia
Pouton Plumanns Superannuation Fund Australia
Powell Family Super Fund Australia
Powell Super Fund Australia
Powers & Liew Super Fund Australia
Poyser SMSF Australia
Prasad Superannuation Fund Australia
Preston Group Superannuation Fund Australia
Price Haynes Super Fund Australia
Prince Super Fund Australia
Projectability Super Fund Australia
PR Thompson Super Australia
PS&KS Murdoch Super Fund Australia
PSMON Super Australia
Pugh Family Superannuation Fund Australia
Purnell Super Fund Australia
Q4 Super Australia
Quillion Pension Fund Australia
R & C Hewitt SMSF Australia
R & C Pain Over 55 SMSF Australia
R & J McLeish Super Fund Australia
R & J Parsons Superannuation Fund Australia
R & K Attrill Family Superannation Fund Australia
R & L Blott SMSF Australia
R & L Hayward SMSF Australia
R & L Stephens SMSF Australia
R & L Superannuation Fund Australia
R & M Dean Superannuation Fund Australia
R & S Erskine Super Fund Australia
R E Brown Family Super Fund Australia
REH Super Fund Australia
R G Superannuation Fund Australia
R M Harris Superannuation Fund Australia
RA & SA Barron Superannuation Fund Australia
Rachel Robinson Retirement Fund Australia
Raddie Superfund Australia
Raemers ROPS Fund Australia
Raja Superannuation Fund Australia
Ratt55 Super Fund Australia
Rawlingsaus Superannuation Fund Australia
Raws Creative Superannuation Fund Australia
Raybould Retirement Fund Australia
Rayner Family Super Fund Australia
RBC Superannuation Fund Australia
RBD66 Superfund Australia
RC Baldwin Retirement Fund Australia
Reay Island Super Fund Australia
Red Dragon Superannuation Fund Australia
Reddy Superannuation Fund Australia
Red Pomy Super Fund Australia
Reed Superannuation Fund Australia
Regane Superannuation Fund Australia
Renn Super Fund Australia
Revington Superannuation Fund Australia
Reynolds Carabott Self Manage Super Fund Australia
Rhall UK Super Fund Australia
RHCF Luttrell Superannuation Fund Australia
Richard Fuller Over 55 SMSF Australia
Richard Wesley Superannuation Fund Australia
Richard Womack Super Fund Australia
Richardson Majden Superfund Australia
Richkate Australia
Ridden Silver Lining Superannuation Fund Australia
Rigg Retirement Fund Australia
Rimmer Super Australia
Rise & Shine Superannuation Fund Australia
RJLK Blackmore Super Fund Australia
RL Drake Superannuation Fund Australia
RN Power SMSF Australia
RobCaz Super Fund Australia
Robb Superannuation Fund Australia
Rob Young Over 55 SMSF Australia
Robert Celtic Kelly SMSF Australia
Robert Ian Kershaw Superannuation Fund Australia
Robert Mills SMSF Australia
Roberts Chapple Superannuation Fund Australia
Robertson Superannuation Fund Australia
Robins SMSF Australia
Robyn Davidson Superannuation Fund Australia
RobySuper1 Australia
Rodd & Ase Smith Superannuation Fund Australia
Roger Skelsey Superannuation Fund Australia
Rogers Super Fund Australia
Rolan Goli-Molnar Superannuation Fund Australia
Romaine Super Fund Australia
Romo Super Fund Australia
ROPS Ernie Superannuation Fund Australia
Rosamond Mary Laws Superannuation Fund Australia
Rosser Family Super Fund Australia
Rosser L Personal Pension Scheme Australia
Rothwell Super Fund Australia
Rough Superannuation Fund Australia
Russell Clarke SMSF Australia
Russell ROPS Superannuation Fund Australia
Russellsdownunder Super Fund Australia
Rycroft SMSF Pty Ltd ATF the Rycroft Superannuation Fund Australia
Rymer & Hyne SMSF Australia
Rynd55plus Super Australia
RZ Beaver Super Fund Australia
S & D Watts Self Managed Superannuation Fund Australia
S & J Lewis Super Fund Australia
S & K Summers Superannuation Fund Australia
S & P Cleary Superannuation Fund Australia
S & P Collins Super Fund Australia
S & T Clarkson’s Super Fund Australia
S Tormey Super Fund Australia
S&L Superannuation Fund Australia
Sabben Pty Ltd as trustee for the Coles Superannuation Fund Australia
Sagoya Clarke Super Australia
Sam’s Trust (superannuation fund) Australia
Satya Yuga Super Fund Australia
Saul Superannuation Fund Australia
Saunders QROPS Self-Managed Superannuation Fund Australia
Savage Bibendum QROPS SMSF Australia
Savill Family Superannuation Fund Australia
Sayers Sekulic Super Fund Australia
SB Howe Superannuation Fund Australia
SCAT Superannuation Fund Australia
Scaussie Super Fund Australia
Scholey Superannuation Fund Australia
Scott Superannuation Fund Australia
Scottie Dog Super Australia
Scozzie Pension Pot Super Fund Australia
Seadrill Super Fund Australia
Seamus and Vanessa’s Pot of Gold Superannuation Fund Australia
Sedgefield Superannuation Fund Australia
Segue Too Superannuation Fund Australia
Semon Retirement Fund Australia
SGT-2 Super Fund Australia
SH4ALI Superannuation Fund Australia
Shakeshaft Super Australia
Shand ROPS Fund Australia
Shantelle Super Fund Australia
Sharp Family Super Fund Australia
ShawSuper Australia
Sheehan SMSF Super Australia
Sheldon Superannuation Fund Australia
Sheppard Super Fund Australia
Sherbrooke Super Australia
Shergold Superannuation Fund Australia
Shooter Retirement Fund Australia
SHoughton SMSF Australia
Sidebotham Super Fund Australia
Siford SMSF Australia
Silcock Superannuation Fund Australia
Simon Benedict Lane Super Fund Australia
Simon Burrows SMSF Australia
Sims55plus Super Australia
Sinclair Superannuation Fund Australia
Sinnington Superfund Australia
Sipping Bubbles Superannuation Fund Australia
SIRRON SUPERANNUATION FUND Australia
Sit Down Super Fund Australia
Sixhundred Superannuation Fund Australia
Sixty Canford SMSF Australia
SJ Kennington Super Fund Australia
SJM Future Investment Fund Australia
SJP Green Superannuation Fund Australia
SJS Super Fund Australia
Skepper Super Fund Australia
Slevin Family Super Fund Australia
Slickenside Super Australia
SM & AD Edge Super Fund Australia
SM & MC Dickinson Superfund Australia
Small Super Fund Australia
Smallwood Family Super Fund Australia
Smith6goOz Superannuation Fund Australia
Smith & Longden Superannuation Fund Australia
Smith & Richardson Super Fund Australia
Smithdownunder Super Australia
Smithy9320 SMSF Australia
Snow Queen Super Fund Australia
Soaring Tall Superannuation Fund Australia
Solfam Super Fund Australia
Solva 2 Super Fund Australia
Somers Super Fund Australia
Sophia Enduring Family Superannuation Fund Australia
Sordy Superannuation Fund Australia
SP Super Fund Australia
Speight Superfund Australia
Spencer Superfund Australia
Spendley Super Fund Australia
SPJ Algar SMSF Australia
Spring Hill Super Fund Australia
Spud Fund Australia
SPHUKOZ Retirement Fund Australia
SR & NP Middleton Superannuation Fund Australia
SRM Swan Australia
SS King Super Fund Australia
SSARK Superannuation Fund Australia
St Albans Retirement Fund Australia
St Andrews Legacy Superannuation Fund SMSF — QROPS Australia
Stacey Superannuation Fund Australia
Stainer SMSF Australia
Stairway to Heaven Super Fund Australia
Stanford Superannuation Fund Australia
Stangeia Super Fund Australia
Stanrose Super Fund Australia
Starlord Superannuation Fund Australia
Statter Super Australia
STDKL Family Fund Australia
Stephen D Johns Australia
Stephen Jones and Joanne-Neave Jones Super Australia
Stephen Luke Super Fund Australia
Stephen Turner 67 SMSF Australia
Stephenson Family Super Australia
Stephenson ROPS Fund Australia
Stevens Family Investments Australia
Stevens Super Fund Australia
Stevenson Super Fund Australia
Stewart Holman Superannuation Fund Australia
Stingray Super Fund Australia
Storrs Superannuation Fund Australia
Strachan Doughty Superannuation Fund Australia
Street Retirement Fund Australia
Stringer2 Super Fund Australia
Strudders Super Fund Australia
Stupples QROPS Superannuation Fund Australia
Such Superannuation Fund Australia
Sue Daniels Superannuation Fund Australia
Sugardaddyfund Australia
Sulama Superannuation Fund Australia
Summarmet SIPP Australia
Summers Superannuation Fund Australia
Sunbird Pearse 4 Super Australia
Sundance Super Fund Australia
Super Dooper Superannuation Fund Australia
Super Snowbird Fund Australia
Super Together Australia
Super Traders Super Fund Australia
Supernova Superannuation Fund Australia
SuperPeteFund Australia
Susan Diamond SMSF Australia
Susy Dog Super Fund Australia
Sutherland Family Superannuation Fund Australia
Swinbanks Superannuation Fund Australia
Swinscoe Family Super Australia
Sylverlink Superannuation Fund Australia
Synthetic Superfund Australia
T & J Garvan Super Fund Australia
T & K Super Fund Australia
T and C Martin Superannuation Fund Australia
T and C Super Fund Australia
T D & H M Saunders Superfund Australia
T Hibbert Superannuation Fund Australia
T.R. Stalker and J.R. Petersen Superannuation Fund Australia
TA & AJ Bailey Superannuation Fund Australia
Talbot Superannuation Fund Australia
Tallentire SMSF Australia
Tamplin Super Fund Australia
Tarnagulla Australia
Tartan SMSF Australia
Taylor Newman Super Fund Australia
TB Super Fund Australia
Tenacious Turtles Super Fund Australia
Terra Super Fund Australia
Terry Hunt Superannation Fund Australia
Terry Retirement Fund Australia
TG and JKS Super Fund Australia
The Brady Collins Super Fund Australia
The Campbell Family Superannuation Fund Australia
The Chris Hine Superannuation Fund Australia
The Coleing Super Fund Australia
The Craig Family Super Fund Australia
The David and Melanie Bonfield Superannuation Fund Australia
The Davies Superannuation Fund Australia
The Eric & Kim Family Superannuation Fund Australia
The Fit & Thriving Super Fund Australia
The Fletcher Super Fund Australia
The Furness Family Super Fund Australia
The Happiness Done Right Superannuation Fund Australia
The Happy Ending Fund Australia
The HF Rooney Family Super Fund Australia
The Hill Superannuation Fund Australia
The Hilt Superannuation Fund Australia
The Jackie and Gary Giles Super Fund Australia
The JT (IOT) Limited Pension Scheme Australia
The King Family Superannuation Fund Australia
The Martin Andrew SMSF Australia
The MaxandSue Investments Superannuation Fund Australia
The Mortimers Superannuation Fund Australia
The Muir Zenith Super Fund Australia
The Neil Edgar Superannuation Fund Australia
The NZ Butler SMSF Australia
The Paul & Elaine Superannuation Fund Australia
The RC Matthews Jackson Super Fund Australia
The RH Partnership Superannuation Fund Australia
The Roberts Grayson Superannuation Fund Australia
The Ruddster’s Pension Fund Australia
The S&J Hamilton Superannuation Fund Australia
The Slinger Family Super Fund Australia
The Sunflower Super Fund Australia
The Tre Cose Superannuation Fund Australia
The Trustee for Allum-Henson Superfund Australia
The Trustee For B&T Super Fund Australia
The Trustee for Hamaul Super Fund Australia
The Trustee for Omega Retirement Super Fund Australia
The Trustee for Our Super Future Super Fund Australia
The Trustee for Peter KNM Super Fund Australia
The Trustee for Pilea Superannuation Fund Australia
The Trustee For Playfair Cal Superannuation Fund Australia
The Trustee for Superfund 2033 Australia
The Trustee for the Anderson Superannuation Fund Australia
The Trustee for the Cowan Super Retirement Fund Australia
The Trustee for A & H Dunbar Superfund Australia
The Whitehead Family Super Fund Australia
Thira Effect Super Fund Australia
Thomas Superannuation Fund Australia
Thomas WA Super Australia
Thompson ROPS Super Fund Australia
Thompson Superfund Australia
Tibballs and Bose ROPS Super Fund Australia
Tidswell Master Superannuation Plan Australia
Tierney Super Fund Australia
Tim and Michelina Super Fund Australia
Tim Cox Super Fund Australia
Tim Hughes Super Fund Australia
Tim Pitcher Superannuation Fund Australia
Tironui Superannuation Fund Australia
TK Hawkins Superannuation Fund Australia
TLCR Retirement Fund Australia
Toal Super Fund Australia
Tomfi Superannuation Fund Australia
Tomkinson SMSF Pty Ltd ATF Tomkinson Superannuation Fund Australia
Tony O’Donnell Super Fund Australia
Tony Storey Super Fund Australia
Top End Investing Strategy Australia
Top Hat Superannuation Fund Australia
Tour de Faahan Australia
Towers-Ferrier Super Australia
Tracey Delves Super Fund Australia
Tracey Hughes Super Australia
Trafalgar Day Superannuation Fund Australia
Tralee 55 Super Fund Australia
Tranquillium Super Australia
Transocean Superannuation Fund Australia
Treasure Chest SMSF Australia
Treasure Island Super Australia
Trevor Tame Super Fund Australia
Tribe Superannuation Fund Australia
Trustee for Edward Street Fund Australia
Trustee for Gladigau/Neophytou Rocket Fund Australia
Trustee for JAL Super Fund Australia
Trustee for Karen’s Retirement Super Fund Australia
Trustee for Maxine Super Australia
Trustee for the Randell Superfund Australia
Trustee for Sinnington Super Fund Australia
Tudor Powell Super Australia
Tui Trove Superannuation Fund Australia
TumLeoPension Australia
Turners Independent Traders Australia
Twiddle Family Super Fund Australia
Two Farr Superfund Australia
TWOPM Superannuation Fund Australia
Tyler Retirement Fund Australia
Tyrrell Superannuation Fund Australia
U Y Thompson SMSF Super Fund Australia
Umlandt Super Fund Australia
Up Ship Creek Super Fund Australia
V&N Powell Superannuation Fund Australia
V&S Superannuation Fund Australia
Values Partnership Superannuation Fund Australia
Versis Superannuation Fund Australia
Victoria Superannuation Fund Australia
Vivian Family SuperFund Australia
Vivienne Lee Qrop Superfund Australia
VJETS Superannuation Fund Australia
Vokoso Super Australia
Voyce Superannuation Fund Australia
W & M Ritchie Superannuation Fund Australia
W M Super Australia
Wagstaff Super Fund Australia
Wakefield Super Fund Australia
Walford Family SMSF Australia
Walsh Over 55 Superannuation Fund Australia
Wandering Barnes Superannuation Fund Australia
Wann SMSF Australia
Ward One Super Fund Australia
Ward Superannuation Fund Australia
Warhall Super Fund Australia
Warwick Burdge SMSF Australia
Wasret Pty Ltd as trustee for Wasret Super Fund Australia
Waters Trust Australia
Watkins Browne Super Fund Australia
Watson Carroll Super Fund Australia
Watson-Lynch Retirement Fund Australia
Watts Superannuation Fund Australia
WB Super Fund Australia
Webb55 Super Fund Australia
Weight Family Super Fund Australia
Welsh SMSF Australia
Wendy Tiffany Super Australia
Westacott Super Fund Australia
Westney Owl Superannuation Fund Australia
Westwood Super Fund Australia
Whalley SMSF Pty Ltd ATF Whalley Superannuation Fund Australia
WHandWHGreenAus Super Fund Australia
Whelan Super Fund Australia
Whiskey Superannuation Fund Australia
Whisperer Australia
Whistlecroft Superannation Fund Australia
White & Guest Superannuation Fund Australia
White Frythe Fund Australia
Whitfield Super Australia
Whittle Family Superannuation Fund Australia
Whitton Super Fund Australia
Wilkinson Family Super Fund Australia
Wilkinson Super Australia
Williamson Superannuation Fund Australia
Willis Family Super Fund Australia
Wilson Super Fund Australia
Windsor Superannuation Fund Australia
Winford Investment Superannuation Fund Australia
WingDing Superannuation Fund Australia
Winters Super Fund Australia
Winwood Family Super Fund Australia
Winwood Family Superannuation Fund Australia
Winx Superannuation Fund Australia
Withers Superannuation Fund Australia
WJW Super Fund Australia
WN Davies SMSF Australia
Wolfenden Superannuation Fund Australia
WollemNo2 Australia
Womersley SMSF Australia
Wood Family Super Fund Australia
Woodburn SMSF Australia
Woodpine Super Fund Australia
Woodstone Superannuation Fund Australia
WY and I Main Retirement Fund Australia
Wyandra Kwetu Super Fund Australia
Wynne Superannuation Fund Australia
Yacaaba Summit Super Fund Australia
Yamchan Superannuation Fund Australia
Yanda Number One Super Fund Australia
Yates SuperFund Australia
Yeandle Superannuation Fund Australia
Y-Fenni Abergavenny Superannuation Fund Australia
Yin Nash Superannuation Fund Australia
YK Tomlinson Superannuation Fund Australia
Yorkdale 1955 Super Fund Australia
Yorkdale 1961 Super Fund Australia
Yosemite Superannuation Fund Australia
Yvetimus Superannuation Fund Australia
Zed Super Fund No. 2 Australia
Zomasa SMSF Australia

Changes for Australia at 20 September 2022

ROPS Change
Bedwin SMSF Added
Beilby & Cheng Superfund Pty Ltd Added
Bob Superannuation Fund Added
Brown Retirement Fund Added
David J Young Superannuation Fund Added
Gilpin Family Superannuation Fund Added
Gundlach SMSF Added
Helmutbag Investment Added
Hunter Lamont 2DHU Super Fund Added
Mackle SMSF Added
Majestic IT SMSF Added
MaladRash SMSF Added
Oberon SMSF Added
PF Super Fund Added
RBD66 Superfund Added
Rigg Retirement Fund Added
Rough Superannuation Fund Added
Stanrose Super Fund Added
The Fletcher Super Fund Added
The Ruddster’s Pension Fund Added
The Slinger Family Super Fund Added
The Tre Cose Superannuation Fund Added
V&N Powell Superannuation Fund Added
V&S Superannuation Fund Added
WN Davies SMSF Added
Peake Superannuation Fund Removed

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 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.

ROPS Country
APK Pensionskasse AG Austria
Bonus Pensionskassen Aktiengesellschaft Austria
VBV-Pensionskasse Aktiengesellschaft 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 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.

ROPS Country
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 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.

ROPS Country
Caisse de prevoyance des avocats, des huisiers de justice et autres independants OFP Belgium
Eurocontrol Pension Fund Belgium
Instelling voor bedrijfspensioenvoorziening Dow Belgie Belgium
J&J Pension Fund OFP 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 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.

ROPS Country
Allianz Bulgaria Voluntary Pension Fund Bulgaria
NN Voluntary Pension Fund Bulgaria
Voluntary Pension Fund ‘CCB — SILA’ Bulgaria

Canada

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 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.

ROPS Country
Cidel Alternate Retirement Plan (“CARP”) Canada
Cidel Retirement Income Fund (“RRIF”) Canada
IA Clarington Investment Inc Retirement Income Fund (QROPS) Canada
IA Clarington Investments Inc Retirement Savings Plan (QROPS) Canada
IAG Saving and Retirement Plan RRIF-QROPS Canada
IAG Saving and Retirement Plan RRSP-QROPS Canada

Countries D to F

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 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.

ROPS Country
Laegernes Pension — Medical Doctors Pension Fund 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 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.

ROPS Country
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 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.

ROPS Country
Varma Mutual Pension Insurance Company Finland

Countries G to I

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 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.

ROPS Country
ALTE LEIPZIGER Lebensversicherung auf Gegenseitigkeit Germany
Condor Lebensversicherungs-AG Basis-Rente Germany
Condor Lebensversicherungs-AG Sofort-Rente Germany
Nestle Pensionskasse VVaG Germany
Versorgungswerk Architektenkammer Baden-Wurttemberg Germany
Versorgungswerk Der Architektenkammer Sachsen 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 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.

ROPS Country
Apollo QROPS Gibraltar
Aria IP Gibraltar QROPS Pension Scheme Gibraltar
Athena QROPS Gibraltar
Bourse Retirement Scheme (Gibraltar) Gibraltar
Calpe Lite Retirement Benefit Scheme Gibraltar
Calpe Retirement Benefit Scheme Gibraltar
Centurion Retirement Annuity Trust Scheme Gibraltar
ECS International Gibraltar
Equus Retirement Annuity Trust Scheme Gibraltar
Europa Lite Pensions Trust Gibraltar
Europa Pensions Trust Gibraltar
Evolve Retirement Benefit Scheme Gibraltar
Fiduciary QROPS Gibraltar
Gibraltar Provident Trust (No 2) Pension Scheme Gibraltar
Hercules Retirement Annuity Trust Pension Scheme Gibraltar
Ibis Pension Scheme Gibraltar
IVCM (Gibraltar) Retirement Annuity Trust Gibraltar
London & Colonial EU QROPS Gibraltar
Momentum Gibraltar Pension Plan Gibraltar
Pantheon QROPS Gibraltar
Prosperity QROPS Gibraltar
Providence Gibraltar Bond Personal Pension Plan 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
Two Ninety Five Retirement Benefit 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 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.

ROPS Country
1994 Trust Guernsey
Aldabra Trust Guernsey
Asterix Retirement Annuity Trust Guernsey
Aurora Islander Retirement Annuity Trust Scheme Guernsey
Aver Retirement Annuity Trust Guernsey
Blue Riband Channel Islands Retirement Plan Guernsey
Blue Riband Guernsey Retirement Annuity Trust Scheme Guernsey
Bluebird Trust Guernsey
Brown Family Trust Guernsey
Bullock Family Trust Guernsey
Butterfield Bank (Guernsey) Retirement and Life Insurance Plan Guernsey
BWCI Retirement Savings Plan Guernsey
Charlotte Ann Recognised Overseas Pension Scheme Guernsey
Criteria Pension Trust Guernsey
Dominic Wheatley Retirement Annuity Trust Scheme Guernsey
Elysian Fields 57 Retirement Annuity Trust Guernsey
En Tontine Pension Trust Guernsey
Future Retirement Trust (QROPS) Guernsey
Gaudion 55 Retirement Annuity Trust Scheme Guernsey
GFSC Group Pension Scheme Guernsey
Gilheany Retirement Annuity Trust Scheme Guernsey
Guernsey Pension Plan Parish Group Guernsey
Guernsey Post Limited Pension Plan — Guernsey Section Guernsey
Harris Retirement Annuity Trust Scheme Guernsey
Horizon Guernsey QROPS Pension Plan Guernsey
Investec Channel Islands Pension Scheme Guernsey
Julia Hands Retirement Annuity Trust Scheme Guernsey
Julien Sharpe Retirement Annuity Trust Scheme Guernsey
La Vie Retirement Annuity Trust Scheme Guernsey
Leale Family Trust Guernsey
M & C Paul Retirement Annuity Trust Scheme Guernsey
Menhir Individual Retirement Annuity Trust Guernsey
Merry Retirement Annuity Trust Guernsey
Mirylor Retirement Annuity Trust Guernsey
Moberly Retirement Annuity Trust Scheme Guernsey
Moonpig Occupational Pension Scheme Guernsey
Morning Star Retirement Annuity Trust Scheme Guernsey
Northern Trust (Guernsey) Limited Retirement Annuity Trust Scheme Guernsey
Onex Retirement Annuity Trust Scheme Guernsey
Provident Financial Services Limited as Trustee of the Legacy Retirement Annuity Trust Scheme Guernsey
PW Retirement Annuity Trust Guernsey
Radford Retirement Annuity Trust Scheme Guernsey
Ragleth Retirement Annuity Trust Scheme Guernsey
Rawlings Trust Guernsey
Richard Shirley and Nicola Gill Retirement Annuity Trust Scheme Guernsey
Rotunda Retirement Annuity Trust Guernsey
S & D A Williams Pension Trust Guernsey
SAHL Retirement Annuity Trust Scheme Guernsey
Schroders (C.I.) Limited Retirement Savings Scheme Guernsey
Schroders Guernsey Retirement Annuity Trust Scheme Guernsey
Sedona Retirement Annuity Trust Scheme Guernsey
Sovereign Retirement Annuity Trust Scheme Guernsey
Sovereign Trust (Channel Islands) Limited Company Pension Plan Guernsey
St Jacques No1 Pension Plan Guernsey
St Jacques No2 Pension Plan Guernsey
St Jacques No4 Pension Plan Guernsey
St Jacques No5 Pension Plan Guernsey
St Jacques No6 Pension Plan Guernsey
Standard Chartered Offshore Retirement Plan Guernsey
States of Guernsey Public Servants’ Pension scheme Guernsey
Sydney Charles Retirement Annuity Trust Guernsey
Teachers’ Superannuation Scheme (Guernsey) Guernsey
The Crescent Pension Trust Guernsey
The McGregor Retirement Annuity Trust Scheme Guernsey
The Scorpion Retirement Annuity Trust Guernsey
The Yeldaw Retirement Annuity Trust Guernsey
VWP Retirement Annuity Scheme Guernsey
White Ensign Guernsey Retirement Annuity Trust Scheme 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 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.

ROPS Country
Aileron Project Hong Kong Pension Plan Hong Kong
Ampere Partners Retirement Scheme Hong Kong
BIAL Retirement Scheme Hong Kong
Cranborne Retirement Scheme Hong Kong
Invisible Thread Retirement Scheme Hong Kong
Limetree Capital Advisors Retirement Scheme Hong Kong
Neosourcing Pension Scheme Hong Kong
Quartermain Staff Retirement Scheme Hong Kong
Wise Talent Retirement Scheme Hong Kong
Wolf Stone Retirement Benefits Scheme Hong Kong
Yellow River Global Capital Retirement Scheme Hong Kong

Iceland

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 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.

ROPS Country
Lifsverk Pension Fund Iceland

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 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.

ROPS Country
Bajaj Allianz Life Guaranteed Pension Goal India
Canara HSBC Oriental Bank of Commerce Life Insurance Secure Bhavishya Plan India
Excide Life New Immediate Annuity India
Exide Life Golden Years Retirement Plan India
Exide Life My Retirement Plan India
Exide Life New Immediate Annuity India
Exide Life New Immediate Annuity with Return of Purchase Price India
Exide Life Smart Pension Plan India
HDFC Life Assured Pension Plan India
HDFC Life Click 2 Retire India
HDFC Life New Immediate Annuity Plan India
HDFC Life Pension Guaranteed Plan India
HDFC Life Systematic Pension Plan India
ICICI Pru Easy Retirement India
ICICI Pru Easy Retirement SP India
ICICI Pru Guaranteed Pension Plan India
Kotak Assured Pension Plan India
Kotak Lifetime Income Plan India
LIC’s Jeevan Akshay- VII India
SBI Life — Annuity Plus India
Tata AIA Life Insurance Fortune Guarantee Pension India
Tata AIA Life Insurance Saral Pension India
Tata AIA Life Insurance Smart Annuity Plan India

Changes for India at 20 September 2022

ROPS Change
HDFC Life Systematic Pension Plan Added

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 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.

ROPS Country
Accenture Defined Contribution Pension Plan Ireland
Almondsbury SSAS Ireland
An Bord Pleanala Staff Superannuation Scheme Ireland
Andrew Robertson Low Pension Trust Ireland
APT Master Trust Ireland
Bank of America Ireland Pension Scheme Ireland
Bank of Ireland Group Pension Fund Ireland
Bank of Ireland Staff Pensions Fund Ireland
Bartholomew McElhatton Pension Trust Ireland
BCWM PRSA Ireland
Bernie Neville Executive Pension Portfolio Ireland
Bespoke Trustees Limited Personal Retirement Bond Ireland
Brendan McGettrick Pension Trust Ireland
Citibank Employee Benefit Plan — Ireland Ireland
Construction Executive Retirement Savings Ireland
Construction Workers’ Pension Scheme Ireland
Crantock SSAS Ireland
Davy Advisory PRSA Ireland
Davy Personal Retirement Bond Ireland
Davy PRSA (Execution Only) Ireland
Davy Select PRSA (Execution only) Ireland
Dublin City University Superannuation Scheme and Spouses’ & Children’s Pension Scheme Ireland
Eolas Biomedical SSAP Ireland
Independent Trustee Company Buy Out Bond Ireland
ITC PRSA 1 Ireland
ITC PRSA 2 Ireland
ITC PRSA 3 Ireland
Jeremiah Cleary Pension Trust Ireland
Johanna Fullerton Executive Pension Portfolio Ireland
John Anglim Pension Trust Ireland
John O’Reilly Pension Trust Ireland
Kevin Gallagher SSAP Ireland
Kevin Mitchell Executive Pension Portfolio Ireland
LEC Ireland Employment Ltd Pension Scheme Ireland
Liam Hetherington SSAP Ireland
Louise Conneally Pension Trust Ireland
Maples & Calder Defined Contribution Pension Scheme Ireland
Michael Conway Pension Trust Ireland
Newcourt Retirement Fund Managers Limited Personal Retirement Bond Ireland
Niall Healy Pension Trust Ireland
NUI Galway Joint Pension Scheme Ireland
NUI Galway Model Scheme Ireland
Philip Browne Pension Trust 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
Self Invested PRSA Ireland
Simon Coffey Executive Pension Scheme Ireland
Sisk Healthcare European Pension Scheme Ireland
Standard Life Synergy Buy Out Bond Ireland
The 2004 Sicon Ltd DC Pension and Death Benefits Sch Ireland
UCD Pension Scheme Ireland
University of Dublin Trinity College Model Pension Scheme Ireland
XL Services UK (Irish Branch) Limited Pension Plan Ireland
Xtratherm Limited Pension Plan Ireland
Zurich Life — Eagle Star Personal Retirement Bond Ireland

Changes for Ireland at 20 September 2022

ROPS Change
An Post Main Superannuation Scheme 1990 Removed
An Post Spouses’ and Children’s Contributory Scheme 1990 Removed
Dovehouse SSAS Removed

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 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.

ROPS Country
A & K Guy SIPP Isle of Man
A Cutts SIPP Isle of Man
Abbella Personal Pension Scheme Isle of Man
Adam James Turton QROPS Isle of Man
Aegean Lite Pension Plan Isle of Man
Aegean Personal Pension Plan Isle of Man
AJF Personal Pension Scheme Isle of Man
AKB Personal Pension Scheme Isle of Man
Aldrick Pension Plan Isle of Man
Allen S Personal Pension Scheme Isle of Man
Alpaco Personal Pension Scheme Isle of Man
Ambrose SIPP Isle of Man
AMW SIPP Isle of Man
Andrew Steven Roy Personal Pension Scheme Isle of Man
Anemla Trust SIPP Isle of Man
Anfield Lane SIPP Isle of Man
Anthony Markham Personal Pension Scheme Isle of Man
AP Personal Pension Scheme Isle of Man
Ardonan Isle of Man Pension Plan Isle of Man
Ardonan Isle of Man SIPP Isle of Man
Arkadia Isle of Man
Arliom SIPP Isle of Man
Arzac Pension Scheme Isle of Man
Ascalon Isle of Man
Ashenhurst Pension Scheme Isle of Man
Atla Classic Pension Scheme Isle of Man
Atla Flex Pension Scheme Isle of Man
Atom Personal Pension Scheme 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 Group Sipp Isle of Man
Baker Tilly Isle of Man Staff Pension Scheme Isle of Man
Ballaglass Personal Pension Scheme Isle of Man
Ballajora Personal Pension Scheme Isle of Man
Balley Chashtal SIPP Isle of Man
Bancroft Personal Pension Scheme 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
Biscuits Personal Pension Scheme 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
Boon Personal Pension Scheme Isle of Man
Boot G Personal Pension Scheme Isle of Man
Booth R Personal Pension Scheme Isle of Man
Brandywell SIPP Isle of Man
Bredaig Pension Scheme Isle of Man
Bryces Personal Pension Scheme Isle of Man
Burt Overseas Pension Scheme Isle of Man
C J & M R Johnson SIPP No 2 Isle of Man
Cala Trust Isle of Man
CAS Personal Pension Scheme Isle of Man
Charis SIPP Isle of Man
Chatwin Family SIPP Isle of Man
Cheesley Family SIPP Isle of Man
Chigwell Personal Pension Scheme Isle of Man
Chiles Personal Pension Scheme Isle of Man
Ciao Cefalu Personal Pension Scheme Isle of Man
Cintex Pension Scheme Isle of Man
Clarke Pension Scheme Isle of Man
Cluny Personal Pension Scheme Isle of Man
CNIW Personal Pension Scheme Isle of Man
Cobb Personal Pension Scheme Isle of Man
Collis Family SIPP Isle of Man
Comanche 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
Crawford A Personal Pension Scheme Isle of Man
Crawford L Personal Pension Scheme Isle of Man
Crogga Glen 2 Isle of Man
Crooked Corner Personal Pension Scheme Isle of Man
Crossley SIPP Isle of Man
Crystal SIPP Isle of Man
CSB SIPP Isle of Man
Cushag Personal Pension Scheme Isle of Man
D A SIPP Isle of Man
D Helliwell Personal Pension Scheme Isle of Man
Dallison Family SIPP Isle of Man
David Parkin SIPP Isle of Man
Davidson Pension Isle of Man
Davies A J Personal Pension Scheme Isle of Man
DCB Personal Pension Scheme Isle of Man
Deane Personal Pension Scheme Isle of Man
Delay Pension Scheme Isle of Man
Delooze SIPP Isle of Man
Devonshire SIPP Isle of Man
Dickinson Family SIPP Isle of Man
Ditsey 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
Edgewater Solutions SIPP Isle of Man
Elaine Joyce Higgins Personal Pension Scheme Isle of Man
Elphick Personal Pension Scheme Isle of Man
Enthusiasm Personal Pension Isle of Man
Evans C Personal Pension Scheme Isle of Man
Evans J Personal Pension Scheme Isle of Man
Fairbairn Personal Pension Scheme Isle of Man
Ffinlo SIPP Isle of Man
Fish Singer SIPP Isle of Man
Fluffy Personal Pension Scheme Isle of Man
Freeman SIPP Isle of Man
Friends Provident International Pension Scheme Isle of Man
Fulstow Personal Pension Scheme Isle of Man
G & C Brown Personal Pension Scheme Isle of Man
G & S Smith SIPP Isle of Man
G Helliwell Personal Pension Scheme Isle of Man
G.Man Personal Pension Scheme Isle of Man
G R Lawrence Personal Pension Scheme Isle of Man
GAC Personal Pension Scheme Isle of Man
Gallagher N Personal Pension Scheme Isle of Man
Gallagher NF Personal Pension Scheme Isle of Man
GFT 5071 Personal Pension Scheme Isle of Man
Gibbons Personal Pension Scheme Isle of Man
Glen Cairn and Beyond Personal Pension Scheme Isle of Man
GM Sharpe Personal Pension Scheme Isle of Man
Gordon Walker SIPP Isle of Man
Got There Isle of Man
Grohl Avalon Personal Pension Scheme Isle of Man
Grundy F Personal Pension Scheme Isle of Man
Gullan Personal Pension Scheme Isle of Man
Handansoph SIPP Isle of Man
Hannaaron SIPP Isle of Man
Happy Days Personal Pension Scheme Isle of Man
Harper-Watson Personal Pension Scheme Isle of Man
Harnett Personal Pension Scheme Isle of Man
Harris Personal Pension DPP Scheme Isle of Man
Hazjo Pension Scheme Isle of Man
Hedley S Personal Pension Scheme Isle of Man
Heeney Personal Pension Scheme Isle of Man
Helmets Personal Pension Scheme Isle of Man
Henson Personal Pension Scheme Isle of Man
Highway Personal Pension Scheme Isle of Man
Hillcrest Personal Pension Scheme Isle of Man
Hinchliffe Personal Pension Scheme Isle of Man
Hobbs Personal Pension Scheme Isle of Man
Hounsell Personal Pension Scheme Isle of Man
Howe SIPP Isle of Man
HRHKLM Personal Pension Scheme Isle of Man
Humbles D Personal Pension Scheme Isle of Man
Hunter 2014 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
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
Jermy Personal 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
JWK Personal Pension Scheme Isle of Man
Keates Family SIPP Isle of Man
Kingslawn SIPP Isle of Man
Kinley 67 Personal Pension Scheme Isle of Man
Kionslieu Personal Pension Scheme Isle of Man
Knight Personal Pension Scheme Isle of Man
KOR Personal Pension Scheme Isle of Man
KW Life Personal Pension Scheme Isle of Man
Lace Vegas Personal Pension Scheme Isle of Man
Ladbrook Personal Pension Scheme Isle of Man
Laurels SIPP Isle of Man
Les Coates Personal Pension DPP Scheme Isle of Man
LGPG SIPP Isle of Man
Lifestyle Pension (Wrap) Account Isle of Man
Linwood Personal Pension Scheme Isle of Man
Lion Rock SIPP Isle of Man
Little N & F SIPP Isle of Man
Llysfaen Personal Pension Scheme Isle of Man
Local Government Superannuation Scheme 2012 Isle of Man
Lunt Personal Pension Scheme Isle of Man
Lyons D Personal Pension Scheme Isle of Man
MAC Financial SIPP Isle of Man
MacGregor J Personal Pension Scheme Isle of Man
Macleod Associates Pension Scheme Isle of Man
Maddrell Brambley Personal Pension Scheme Isle of Man
Maddrell Personal Pension Scheme Isle of Man
Mammacass 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
Maxwell Personal Pension Scheme Isle of Man
May Pension Scheme Isle of Man
MCB Personal Pension Scheme Isle of Man
McChesney Ski SIPP Isle of Man
McDaid Personal Pension Scheme Isle of Man
MCW Personal Pension Scheme Isle of Man
MD Personal Pension Scheme Isle of Man
Merrion SIPP Isle of Man
Merryweather 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
Momentum Isle of Man Pension Plan Isle of Man
Mooney Personal Pension Scheme Isle of Man
Moorcroft Family SIPP Isle of Man
MOP 2 Scheme Isle of Man
Morrell Personal Pension Scheme Isle of Man
Mountain Ash Scheme Isle of Man
Mullarkey SIPP Isle of Man
MW Self Invested Personal Pension Scheme Isle of Man
Nicholson Personal Pension Scheme Isle of Man
NK Family SIPP Isle of Man
Nicolay H Personal Pension Scheme Isle of Man
Nookery Hill Personal Pension Scheme Isle of Man
Nyn Tashtey 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
Orchids Personal Pension Scheme Isle of Man
Oreillyn Personal Pension Scheme Isle of Man
Osiris SIPP Isle of Man
Owen S Personal Pension Scheme Isle of Man
P.S. Colley Pension Isle of Man
P T K Personal Pension Scheme Isle of Man
P White No 1 Personal Pension Scheme Isle of Man
P White No 2 Personal Pension Scheme Isle of Man
PAK SIPP Isle of Man
Paoshea Personal Pension Scheme Isle of Man
Parkshot SIPP Isle of Man
Parry Family 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
Pearson Pension Scheme Isle of Man
Pen-y-ghent Pension Scheme Isle of Man
Peter Fisher IOM Pension Fund Isle of Man
Phoenix Personal Pension Scheme Isle of Man
Pitt Personal Pension Scheme 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
Quinns Pension Fund Isle of Man
Ralph Personal Pension Scheme 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
Rinteln Personal Pension Scheme Isle of Man
RJC Personal Pension Scheme Isle of Man
RJM & CLM Retirement Fund Isle of Man
RJS SIPP Isle of Man
RMD Personal Pension Scheme Isle of Man
Ronaldsway Aircraft (1979) Pension and Life Assurance Scheme Isle of Man
Rosser L Personal Pension Scheme Isle of Man
Rosser Personal Pension Scheme Isle of Man
S Gilbert Personal Pension DPP Scheme Isle of Man
Salvis SIPP Isle of Man
Sandman SIPP Isle of Man
SDM Pension Fund Isle of Man
Seafield Personal Pension Scheme Isle of Man
Seguso SIPP Isle of Man
Semple Personal Pension Scheme Isle of Man
Seppings Personal Pension Scheme Isle of Man
SGB SIPP Isle of Man
SHE Personal Pension Scheme Isle of Man
Shenvalla Personal Pension Scheme Isle of Man
Shields D Personal Pension Scheme Isle of Man
Sillitoe Personal Pension Scheme Isle of Man
SIPP Specialists (IOM) Scheme Isle of Man
SIPPSONLINE Ltd Personal Pension Scheme Isle of Man
SJ Bridson IoM SIPP Isle of Man
SJN SIPP Isle of Man
SM Personal Pension Scheme Isle of Man
Southgate Personal Pension Scheme Isle of Man
SSDW SIPP Isle of Man
Staaf O Personal Pension Fund Isle of Man
Stirling Isle of Man
Stirling Family Pension Scheme Isle of Man
Strachan Personal Pension Scheme Isle of Man
Stringer CFL SIPP Isle of Man
Struan SIPP Isle of Man
Sue Collister Pension Fund 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
Swayne Personal Pension Scheme Isle of Man
T C B Personal Pension Scheme Isle of Man
Tadhg O’Mahony SIPP Isle of Man
TAJ Personal Pension Scheme Isle of Man
Tall Trees SIPP Isle of Man
Taynton SIPP Isle of Man
Teachers’ Superannuation Order 2011 Isle of Man
Teal Burravoe Personal Pension Scheme Isle of Man
Telford A&O SIPP Isle of Man
Tesco Isle of Man Retirement Savings Plan Isle of Man
The S Wilson Family Trust Isle of Man
Thomas P S Personal Pension Scheme Isle of Man
Thornhill Personal Pension Scheme Isle of Man
Tiggem SIPP Isle of Man
Tigo SIPP Isle of Man
TIKITIBOO SIPP Isle of Man
TMC Personal Pension Scheme Isle of Man
Twicket Personal Pension Scheme Isle of Man
Urwin Personal Pension Scheme Isle of Man
Villaricos Personal Pension Scheme Isle of Man
Virginia Barn Personal Pension Scheme Isle of Man
W M Personal Pension Scheme Isle of Man
Walsh A Personal Pension Scheme Isle of Man
Walsh Y Personal Pension Scheme Isle of Man
Watts L Personal Pension Scheme Isle of Man
Watts Personal Pension Scheme Isle of Man
Webb Family SIPP Isle of Man
Webber Personal Pension Scheme Isle of Man
Wellstan Isle of Man
Wild Wadi Personal Pension Plan Isle of Man
Willmott SIPP Isle of Man
Withers Personal Pension Scheme Isle of Man
Woodbridge Personal Pension Scheme Isle of Man
Woodend SIPP Isle of Man
Wordsworth Pensions Isle of Man
Xerritt Self Invested Personal Pension Scheme Isle of Man
Yarker Family SIPP Isle of Man
Yellow Poppy SIPP Isle of Man
Yn Thie Ain Personal Pension Scheme Isle of Man
Yorks Eight Ltd Pension Scheme Isle of Man
Zurich International Personal Pension Scheme Isle of Man
Zurich Isle of Man Personal Pension Plan Isle of Man

Changes for Isle of Man at 20 September 2022

ROPS Change
Enthusiasm Personal Pension Added
The S Wilson Family Trust Added
Butler Personal Pension Scheme Removed
CIR Personal Pension Scheme Removed
Holt Personal Pension Scheme Removed
Isabel Marion Lawrence Personal Pension Scheme Removed
Rhodes B Personal Pension Scheme Removed
William Lloyd Bennett Personal Pension Scheme Removed
Woodentops Personal Pension Scheme Removed

Countries J to L

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 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.

ROPS Country
A & S Investment Company Limited Jersey
AB Pension Investments Limited Jersey
A H Pension Scheme Limited Jersey
Affinity Group Pension Trust Jersey
Alexander Forbes Islands Pension Plan Jersey
Alexander Forbes Jersey Pension Investment Trust Jersey
Amarach Limited Jersey
Beech House Pension Ltd Jersey
Benson Limited Jersey
Blodwyn Limited Jersey
Blue Riband Jersey Retirement Annuity Trust Scheme Jersey
BNP Paribas Offshore Pension Plan Jersey
Caring Homes Healthcare Group Limited Employee Pension Scheme Jersey
Carmen Wealth Limited Jersey
Chartom Holdings Ltd Jersey
Clever Cat Limited Jersey
Different Corner Limited Jersey
Eagle’s Trust Limited Jersey
Egg and Bacon Limited Jersey
Eightyeight Holdings Limited Jersey
Elian Channel Islands Employee Pension Scheme Jersey
Esterel Investments Limited Jersey
Euphorix Investments Limited Jersey
F G SIPP Limited Jersey
Fairway Jersey Personal Pension Scheme Jersey
FBR Group Pension Scheme Jersey
FEK Holdings Limited Jersey
Fiduchi International Retirement Trust Scheme Jersey
Fishpot Limited Jersey
GlenQ Overseas Pension Plan Jersey
Goldmoney Channel Islands Pension Scheme (Jersey) Jersey
Gulyas Pension Limited Jersey
Highvern Trustees Limited Pension Scheme Jersey
HWJH SIPP Limited Jersey
Indifran Limited Jersey
Intertrust Income Replacement Plan (55) Jersey
Intertrust Income Replacement Plan (Jersey Corporate) Jersey
Jersey Pension Plan Jersey
Jersey Post Group Defined Contribution Scheme Jersey
Jersey Teachers Superannuation Fund Jersey
JFSC 2012 Staff Pension Scheme Jersey
JM Retirement Limited Jersey
Kapai Limited Jersey
Kesgrave Limited Jersey
L T Retirement Fund Ltd Jersey
Langham Hall Pension Scheme Jersey
LJF Investments Ltd Jersey
Logicalis Channel Islands Limited Pension Scheme Jersey
Luca Pensions Limited Jersey
Marianne Sunier Approved Drawdown Contract Jersey
Melograno Investments Limited Jersey
MMG Investment Limited Jersey
MSP Pension Limited Jersey
Neilsca Investments Ltd Jersey
Occupational Retirement Plan Jersey
Ogier Channel Islands Employee Pension Scheme Jersey
Parsley Hill Pension Scheme Limited Jersey
PEB Limited Jersey
Personal Pension Plan Jersey
Prosperity Group Limited Pension Scheme Jersey
Public Employees Contributory Retirement Scheme Jersey
Public Employees Pension Scheme Jersey
Robert Neil Newman Approved Drawdown Contract Jersey
Rossborough Personal Retirement Plan Jersey
Rozel QROPS Jersey
Sandford Pension Investments Ltd Jersey
Santa Caterina Retirement Fund Limited Jersey
Santander International DC Pension Scheme Jersey
Semper Augustus Limited Jersey
The Alexander Forbes Offshore Staff Pension Scheme Jersey
The Brooks Macdonald Occupational Pension Scheme Jersey
The John Keith Cunningham Approved Drawdown Contract Jersey
The Ruth Louise Cunningham Approved Drawdown Contract Jersey
Truffler Limited Jersey
TVW Investments Limited Jersey
UWS Limited Jersey
Vantage Employee Pension Scheme Jersey
Vantage Pension Scheme Jersey
Vitruvius Investments Limited Jersey
Voisin & Volaw Pension Scheme Jersey
William Paul Beaumont Approved Drawdown Contract Jersey
Wood Pensions Limited Jersey

Changes for Jersey at 20 September 2022

ROPS Change
Moore Stephens Channel Islands Pension Plan Removed
Shaws RB Limited Removed

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 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.

ROPS Country
Enwealth Diaspora and Expatriates Fund Kenya
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 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.

ROPS Country
Pension Plan SEB-Aktivais (SEB-Active) Latvia
Pension Plan SEB-Indeksu plans (SEB-Index plan) 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 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.

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 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.

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

Countries M to R

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 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.

ROPS Country
Azure Retirement Benefit Scheme Malta
Boal & Co Malta Pension Malta
Bourse Retirement Scheme (Malta) Malta
Centaurus Lite Retirement Benefit Scheme Malta
Centaurus Retirement Benefit Scheme Malta
Dominion EU Retirement (US Qualified) Plan Malta
Dominion Malta Retirement Plan 2010 Malta
Dominion Personal Retirement Contract Malta
Elmo US Retirement Plan Malta
Expatriate Retirement Plan Malta
Gemstone Retirement Scheme Malta
Infinity International Pension Plan Malta
ITC Occupational Retirement Scheme Malta
ITC Personal Retirement Scheme Malta
Kemmuna Retirement Benefit Scheme Malta
MCT Malet International Retirement Scheme Malta
MCT Malta Private Retirement Scheme Malta
Melita International Retirement Scheme Trust 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
Providence Retirement Plan Malta
STM Harbour Retirement Scheme Malta
STM Harbour (US) Retirement Scheme Malta
STM Malta Pension Contract Plan Malta
STM Malta Personal Retirement Plan Malta
STM Malta Retirement Plan Malta
STM Malta (US) Retirement Plan Malta
US Pathfinder Retirement Scheme Malta

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 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.

ROPS Country
ABN AMRO Pension Plan 2006 Netherlands
ABP Pension Scheme Netherlands
Acerta Pharma B.V. by ASR Premiepensioeninstelling N.V. Netherlands
Alimentiv BV by Brand New Day Netherlands
Amsterdam Internet Exchange B.V. by ASR Premiepensioeninstelling N.V. Netherlands
Anomaly BV by Brand New Day Netherlands
BeFrank PPi Netherlands
Bresmed Netherland B.V by Brand New Day Netherlands
Brown-Forman Netherlands BV by Brand New Day Netherlands
Bynder BV by Brand New Day Netherlands
Catawiki BV by Brand New Day Netherlands
Cloud Technology Solutions Nederland BV by BND Netherlands
Coravin Europe BV by Brand New Day Netherlands
Dimensional Insight Netherlands by Brand New Day Netherlands
DeInteractieOntwerpers BV by Brand New Day Netherlands
DERO Security Products BV by Brand New Day Netherlands
Dynamic Credit Partners Europe by Brand New Day Netherlands
Element Six NV by Brand New Day Netherlands
Epilog Laser BV Netherlands
euNetworks BV by Brand New Day Netherlands
Exact Group BV by Brand New Day Netherlands
Executive Learning Partnership CVBA by Brand New Day Netherlands
Financial Times Overseas (Ltd) by ASR Premiepensioeninstelling N.V. Netherlands
Firestone Industrial Products Europe BV by Brand New Day Netherlands
FM Insurance Europe S.A. by Zwitserleven (SRLEV N.V.) Netherlands
FPE Advisory B.V. by ASR Premiepensioeninstelling N.V. Netherlands
Framer BV by Brand New Day Netherlands
GitLab B.V. by ASR Premiepensioeninstelling N.V. Netherlands
GlaxoSmithKline BV by Zwitserleven (SRLEV N.V.) Netherlands
Gorillas Technologies Netherlands B.V. Netherlands
Greystar Netherlands Cooperatief UA by Brand New Day Netherlands
Hamlyn Williams Netherlands B.V. Netherlands
Headroom Assistance BV by Brand New Day Netherlands
Humanis Capitalis by Brand New Day Netherlands
ICU Medical BV by Brand New Day Netherlands
IG&H Consulting BV by Brand New Day Netherlands
IMC Trading B.V. by ASR Premiepensioeninstelling N.V. Netherlands
Impala Studios BV by Brand New Day Netherlands
Influencer Marketing Agency BV by Brand New Day Netherlands
Ixly BV Netherlands
Land Life Company BV by Brand New Day Netherlands
Liferay Benelux B.V. scheme by ASR Premiepensioeninstelling N.V. Netherlands
Mobiquity BV by Brand New Day Netherlands
Mollie BV by Brand New Day Netherlands
Navara Group BV en gelieerde ondernemingen Netherlands
Nearfield Instruments BV by Brand New Day Netherlands
Otrium B.V. by ASR Premiepensioeninstelling N.V. Netherlands
Palantir Technologies NL by Brand New Day Netherlands
Partners for Innovation BV Brand New Day Netherlands
Pensioenfonds Zorg en Welzijn Netherlands
Pensioenregeling SABIC Netherlands
Pensioenreglement uitkeringsovereenkomst Pensioenfonds PGB Netherlands
Pension Regulations Pensioenfonds DSM Nederland Netherlands
Perrett Laver (Netherlands) BV by Brand New Day Netherlands
Picnic Services BV by Brand New Day Netherlands
Pipelife Nederland BV by Brand New Day Netherlands
PrivacyAgent B.V. by ASR Premiepensioeninstelling N.V. Netherlands
Quantib B_V_ by ASR Premiepensioeninstelling NV Netherlands
Rabobank Pensioenfonds Netherlands
RealtimeBoard B.V. by ASR Premiepensioeninstelling N.V. Netherlands
Relay42 Netherlands BV Netherlands
RIPE NCC by Brand New Day Netherlands
Rodeo Software BV by Brand New Day Netherlands
Simar Beheer BV by Brand New Day Netherlands
SolarClarity BV by Brand New Day Netherlands
Sonova Retail Support Centre BV by Brand New Day Netherlands
Spotify Netherlands B.V. by ASR Premiepensioeninstelling N.V. Netherlands
St. Anna Advies BV by Brand New Day Netherlands
Stichting Bedrijfstakpensioenfonds voor de Handel in Bouwmaterialen in Nederland Netherlands
Stichting Circle Economy by ASR Premiepensioeninstelling N.V. Netherlands
Stichting Pensioenfonds Astellas Netherlands
Stichting Pensioenfonds Avery Dennison Netherlands
Stichting Pensioenfonds Hewlett-Packard Nederland Netherlands
Stichting Pensioenfonds Provisum Netherlands
Stichting Pensioenfonds Thales Nederland Netherlands
Stichting Pensioenfonds TNO Netherlands
Stichting Pensioenfonds van de ABN AMRO Bank NV Netherlands
Stichting Pensioenfonds van de Metalektro (PME) Netherlands
Stichting Pensioenfonds voor de Architectenbureaus Netherlands
Stichting Pensioenfonds Vopak Netherlands
Stichting Personeelspensioenfonds APG Netherlands
Stichting War Child by Brand New Day Netherlands
SystemsAccountants BV Netherlands
TCX Investment Management Company BV by BND Netherlands
Thomas Thor Associates BV by Brand New Day Netherlands
TIBCO Software Services Netherlands BV by Brand New Day Netherlands
TicketSwap BV by Brand New Day Netherlands
TMNS BV Netherlands
TOPdesk Nederland BV by Brand New Day Netherlands
Trengo B.V. by ASR Premiepensioeninstelling N.V. Netherlands
TripActions Labs BV by Brand New Day Netherlands
Vereniging Artsen zonder Grenzen by ASR Premiepensioeninstelling N.V. Netherlands
VIBERS HOLDING B.V. by ASR Premiepensioeninstelling N.V. Netherlands
Villa Parmentier BV by Brand New Day Netherlands
Virtuagym BV by Brand New Day Netherlands
VisualFabriq Revenue Management B.V. by ASR Premiepensioeninstelling N.V. Netherlands
Wessanen Nederland Holding BV by Zwitserleven (SRLEV N.V) Netherlands
Westers Automatisering & Consultancy BV by Brand New Day Netherlands
Wetransfer BV by Brand New Day Netherlands
ZVC Netherlands BV by Brand New Day 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 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.

ROPS Country
Booster SuperScheme New Zealand
Britannia Retirement Scheme New Zealand
Britannia Superannuation Scheme 2012 New Zealand
Craigs Superannuation Scheme New Zealand
Garrison Bridge Superannuation Scheme New Zealand
i-Select Pension Scheme No. 1 New Zealand
i-Select PIE Superannuation Scheme New Zealand
i-Select SMS 17 Fund New Zealand
i-select SMS 19 Fund New Zealand
i-select SMS 20 Fund New Zealand
i-Select SMS 22 Fund New Zealand
i-Select Superannuation Scheme New Zealand
IVCM (NZ) PIE Superannuation Fund New Zealand
Kiwi Wealth Super Scheme New Zealand
MAS Retirement Savings Scheme New Zealand
New Zealand Retirement Trust New Zealand
NZ Funds Managed Superannuation Service New Zealand
Portfolio Superannuation Scheme New Zealand
Ranfurly Superannuation Scheme New Zealand
SMS 3 Fund New Zealand
SMS 4 Fund New Zealand
SMS 5 Fund New Zealand
SMS 7 Fund New Zealand
SMS 8 Fund New Zealand
SMS 9 Fund New Zealand
SMS 10 Fund New Zealand
SMS 11 Fund New Zealand
SMS 12 Fund New Zealand
SMS 13 Fund New Zealand
SMS 14 Fund New Zealand
SMS 15 Fund New Zealand
SMS 16 Fund New Zealand
SMS 18 Fund New Zealand
SSAS 3 Fund New Zealand
SSAS 4 Fund New Zealand
SSAS 12 Fund New Zealand
SuperLife UK Pension Transfer Scheme New Zealand
The Gates SMS New Zealand

Changes for New Zealand at 20 September 2022

ROPS Change
The Gates SMS Added

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 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.

ROPS Country
DNB Life Insurance Norway — Defined Contribution Group Pension Plan Norway

Countries S to Z

Slovakia

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 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.

ROPS Country
NN Tatry-Sympatia, d.d.s., a.s. Slovakia

Sweden

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 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.

ROPS Country
Futur Pension Sweden
Nordea Pension Plan Sweden

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 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.

ROPS Country
CERN Pension Fund Switzerland
Independent Freizuegigkeitsstiftung Switzerland

USA

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 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.

Published 15 June 2018
Last updated 20 September 2022 + show all updates
  1. The recognised overseas pension schemes notification list has been updated, with 29 schemes added and 13 removed.

  2. The recognised overseas pension schemes notification list has been updated with 2 schemes added and 5 removed.

  3. The recognised overseas pension schemes notification list has been updated with 6 schemes added and 6 removed.

  4. The recognised overseas pension schemes notification list has been updated with 10 schemes added and 6 removed.

  5. The recognised overseas pension schemes notification list has been updated with 10 additions, 15 amendments and 35 removals.

  6. The recognised overseas pension schemes notification list has been updated, with 12 schemes added and 4 removed.

  7. The recognised overseas pension schemes notification list has been updated, with 14 schemes added and 5 removed.

  8. The recognised overseas pension schemes notification list has been updated, with 29 schemes added and 2 removed.

  9. We have updated the recognised overseas pension scheme (ROPS) notification list with 15 additions and 8 removals.

  10. We have updated the recognised overseas pension schemes notification list with 20 additions, 1 amendment and 1 removal.

  11. The recognised overseas pension schemes notification list has been updated with 16 schemes added and 8 removed.

  12. We have updated the recognised overseas pension scheme (ROPS) notification list with 25 additions and 12 removals.

  13. We have updated the recognised overseas pension scheme (ROPS) notification list with 17 additions, 2 amendments and 12 removals.

  14. The recognised overseas pension scheme (ROPS) notification list has been updated to include 2 amendments in the changes table.

  15. We have updated the recognised overseas pension scheme (ROPS) notification list with 27 additions, 2 amendments and 7 removals.

  16. We have updated the recognised overseas pension scheme (ROPS) notification list with 17 additions and 5 removals.

  17. We have updated the recognised overseas pension scheme (ROPS) notification list with 16 additions and 7 removals.

  18. We have updated the recognised overseas pension scheme (ROPS) notification list with 13 additions and 9 removals.

  19. We have updated the recognised overseas pension scheme (ROPS) notification list with 29 additions and 11 removals.

  20. We have updated the recognised overseas pension scheme (ROPS) list with 19 additions and 36 removals.

  21. We have updated the recognised overseas pension scheme (ROPS) list with 19 additions, 2 amendments and 49 removals.

  22. The recognised overseas pension schemes notification list has been updated with 30 schemes added, 1 amended and 55 removed.

  23. The recognised overseas pension schemes notification list has been updated with 14 schemes added, 3 amended and 28 removed.

  24. The recognised overseas pension schemes notification list has been updated with 17 schemes added and 17 removed.

  25. The recognised overseas pension schemes notification list has been updated with 24 schemes added and 2 removed.

  26. The recognised overseas pension schemes notification list has been updated with 27 schemes added, 3 removed and 1 amended.

  27. The recognised overseas pension schemes notification list has been updated with 7 additions and 1 removal

  28. The recognised overseas pension schemes notification list has been updated with 9 schemes added and 2 removed.

  29. Updated the recognised overseas pension schemes notification list with 10 additions.

  30. Updated the recognised overseas pension schemes notification list with 16 additions.

  31. Updated the recognised overseas pension schemes notification list with 15 additions, 1 amendment and 1 removal.

  32. The recognised overseas pension schemes notification list has been updated with 18 additions and 3 removals.

  33. The recognised overseas pension schemes notification list has been updated with 23 additions.

  34. The recognised overseas pension schemes notification list has been updated with 18 additions.

  35. The recognised overseas pension schemes notification list has been updated with 46 additions, 1 amendment and 1 removal.

  36. The recognised overseas pension schemes notification list has been updated with 10 additions and 1 deletion.

  37. The recognised overseas pension schemes notification list has been updated with 24 additions and 2 deletions.

  38. The recognised overseas pension schemes notification list has been updated, with 5 schemes added and 1 amended.

  39. The recognised overseas pension schemes notification list has been updated with 10 additions.

  40. The recognised overseas pension schemes notification list has been updated with 10 additions.

  41. The recognised overseas pension schemes notification list has been updated with 16 additions and 1 removal.

  42. The recognised overseas pension schemes notification list has been updated with 10 additions and 2 removals.

  43. The recognised overseas pension schemes notification list has been updated with 21 additions and 2 removals.

  44. The recognised overseas pension schemes notification list has been updated with 11 additions.

  45. The recognised overseas pension schemes notification list has been updated with 17 additions and 5 removals.

  46. The recognised overseas pension schemes notification list has been updated with 9 additions and 2 removals.

  47. The recognised overseas pension schemes notification list has been updated with 13 additions and 1 removal.

  48. The recognised overseas pension schemes notification list has been updated with 19 additions and 9 removals.

  49. The recognised overseas pension schemes notification list has been updated with 47 additions and 2 removals.

  50. The recognised overseas pension schemes notification list has been updated with 9 additions and 2 removals.

  51. The recognised overseas pension schemes notification list has been updated with 10 additions.

  52. The list has been updated, with 8 schemes added and 1 amended.

  53. The recognised overseas pension schemes notification list has been updated with 3 removals.

  54. The recognised overseas pension schemes notification list has been updated, with 11 schemes added, 1 removed and 1 amended.

  55. The recognised overseas pension schemes notification list has been updated, with 37 schemes added.

  56. The recognised overseas pension schemes notification list has been updated, with 13 schemes added.

  57. The recognised overseas pension schemes notification list has been updated, with 10 schemes added.

  58. The recognised overseas pension schemes notification list has been updated, with 10 schemes added and 2 removed.

  59. The recognised overseas pension schemes notification list has been updated, with 8 schemes added.

  60. The recognised overseas pension schemes notification list has been updated, with 10 schemes added and 3 removed.

  61. The recognised overseas pension schemes notification list has been updated, with 11 schemes added and 1 removed.

  62. The recognised overseas pension schemes notification list has been updated, with 3 schemes added and 2 removed.

  63. The recognised overseas pension schemes notification list has been updated, with 3 schemes added and 3 removed.

  64. The recognised overseas pension schemes notification list has been updated, with 18 schemes added and 2 removed.

  65. The recognised overseas pension schemes notification list has been updated, with 11 schemes added.

  66. The recognised overseas pension schemes notification list has been updated, with 7 schemes added.

  67. The recognised overseas pension schemes notification list has been updated, with 12 schemes added and 4 removed.

  68. The recognised overseas pension schemes notification list has been updated, with 13 schemes added and 1 removed.

  69. The recognised overseas pension schemes notification list has been updated, with 11 schemes added and 1 removed.

  70. The recognised overseas pension schemes notification list has been updated, with 11 schemes added.

  71. The recognised overseas pension schemes notification list has been updated, with 19 schemes added and 3 removed.

  72. The recognised overseas pension schemes notification list has been updated, with 14 schemes added and 1 deleted.

  73. The recognised overseas pension schemes notification list has been updated, with 26 schemes added and 5 removed.

  74. The recognised overseas pension schemes notification list has been updated, with 5 schemes added and 1 removed.

  75. The recognised overseas pension schemes notification list has been updated, with 18 schemes added and 1 removed.

  76. The recognised overseas pension schemes notification list has been updated, with 9 schemes added and 1 amended.

  77. The recognised overseas pension schemes notification list has been updated, with 13 schemes added and 2 removed.

  78. The recognised overseas pension schemes notification list has been updated with 14 schemes added and 3 removed.

  79. The recognised overseas pension schemes notification list has been updated with 27 schemes added and 1 removed.

  80. The recognised overseas pension schemes notification list has been updated with 18 schemes added.

  81. The recognised overseas pension schemes notification list has been updated with 22 schemes added and 2 removed.

  82. The recognised overseas pension schemes notification list has been updated with 14 schemes added and 2 removed.

  83. The recognised overseas pension schemes notification list has been updated with 29 schemes added and 3 removed.

  84. The recognised overseas pension schemes notification list has been updated with 14 schemes added and 1 removed.

  85. The recognised overseas pension schemes notification list has been updated with 21 schemes added and 3 removed.

  86. The recognised overseas pension schemes notification list has been updated with 9 schemes added.

  87. The recognised overseas pension schemes notification list has been updated with 23 schemes added and 3 removed.

  88. The recognised overseas pension schemes notification list has been updated with 6 schemes added.

  89. The recognised overseas pension schemes notification list has been updated with 4 schemes added and 1 removed.

  90. The recognised overseas pension schemes notification list has been updated with 19 schemes added and 2 removed.

  91. The recognised overseas pension schemes notification list has been updated with 17 schemes added and 6 removed.

  92. The recognised overseas pension schemes notification list has been updated with 27 schemes added and one removed.

  93. The recognised overseas pension schemes notification list has been updated with 12 schemes added and one removed.

  94. The recognised overseas pension schemes notification list has been updated with 17 schemes added, 2 removed and one amended.

  95. The recognised overseas pension schemes notification list has been updated with 23 schemes added, 5 removed and 3 amended.

  96. The recognised overseas pension schemes notification list has been updated with 7 schemes added and 5 removed.

  97. One scheme has been removed from the recognised overseas pension schemes notification list.

  98. The recognised overseas pension schemes notification list has been updated with 19 schemes added, 1 amended and 6 removed.

  99. The recognised overseas pension schemes notification list has been updated with 19 schemes added and 2 removed.

  100. The recognised overseas pension schemes notification list has been updated with 19 schemes added and 5 removed.

  101. The recognised overseas pension schemes notification list has been updated with 16 schemes added and 2 deleted.

  102. The recognised overseas pension schemes notification list has been updated with 18 schemes added and 7 deleted.

  103. The recognised overseas pension schemes notification list has been updated with 8 schemes added and 12 removed.

  104. First published.