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).

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

An updated list of ROPS notifications is published on the first and 15th day of each month. If this date falls on a weekend or UK public holiday the list will be published on the next working day.

Sometimes the list is updated at short notice to temporarily remove schemes while reviews are carried out, for example where fraudulent activity is suspected.

The requirements to be a ROPS changed from 6 April 2017. 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 Z

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

Australia

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

HMRC 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 Bedford Superannuation Fund Australia
A&B Atkinson Superannuation Fund Australia
A & D Booth Superannuation Fund Australia
A & F McInally Superannuation Fund Australia
A and R McLeod Superannuation Fund Australia
AC & SD Rawnsley SMSF Australia
AD Parvin Superfund Australia
Adams Superannuation Fund Australia
ADB 55 Plus Superannuation Fund Australia
Addinsell Superannuation Fund Australia
AdrianFlorrie Super Fund Australia
Adrian Kenny SMSF Australia
AER (Plus 55) Super Fund Australia
Aerotroy Super Fund Australia
AG Edwards Superannuation Fund Australia
Aiguerosse Superannuation Fund Australia
AKMD Superannuation Fund Australia
Aldridge Superannuation Fund Australia
Alistoon Superannuation Fund Australia
Altrincham Superannuation Fund Australia
AM Gamble Super Fund Australia
Amblin Superfund Australia
Amblin Superfund 2 Australia
AMIR Taylor Super Australia
Andrew & Deborah Summers Superannuation Fund Australia
Andrew and Jane Jones Superannuation Fund Australia
Andrew Barton Superannuation Fund Australia
Animal Super Fund Australia
Anne Hynes & Philip Wilson SMSF Australia
Anthony Super Australia
APMUK Superannuation Fund Australia
AR Williams Super Fund Australia
Arian Superannuation Fund No 2 Australia
Arnold Super Fund Australia
ARTAYLOR Superfund Australia
Ash Wilkins Super Fund Australia
Aspery Superfund Australia
ASR UKPension Superfund Australia
Atlas SMSF Australia
Attwood Nestegg Superannuation Fund Australia
Aussie Bob Super Australia
Avalon Super Fund Australia
Avrony Super Fund Australia
A W Ghee Superannuation Fund Australia
Axela Super Fund Australia
B&V Bayly Super Fund Australia
B Gwatkin Super Fund Australia
Bab Over 55 Fund Australia
Baggalley Super Fund Australia
Bailey Super Fund Australia
Bakersinaus Superannuation Fund Australia
Balmer Superannuation Fund Australia
Banchory Superannuation Fund Australia
Banning Family Super Fund Australia
Bardon Retirement Fund Australia
Barkor Super Fund Australia
Barnes Family Superannuation Fund Australia
Barnwell Superannuation Fund Australia
Barrat Superannuation Fund Australia
Barry Clearwater (BP) Superannuation Fund Australia
Bastian-Lee Super Fund Australia
Baxter Superannuation Fund Australia
Bazncaz Superannuation Fund Australia
Beades Superannuation Fund Australia
Bearcat Superfund Australia
Beautiful View Super Fund Australia
Beechwood Avenue Superannuation Fund Australia
Beelives Superannuation Fund Australia
Begg Super Fund Australia
Bell Heather Super Fund Australia
Ben & Ollie Superannuation Fund Australia
Best Future Superannuation Fund Australia
Biggs Cook Superannuation Fund Australia
Bishan Superannuation Fund Australia
Blackmore Self-Managed Super Fund Australia
Boehm Superannuation Fund Australia
Bonner Family Super Fund Australia
Boogie Bear Superannuation Fund Australia
Bottomley Super Fund Australia
Boucker Superannuation Fund Australia
Boulavarde Superannuation Fund Australia
Bradley 55 Super Fund Australia
Bragati Superfund Australia
Brennan RSF Australia
Brian Geoffrey Dilley Super Fund Australia
Bridge Over Troubled Waters Retirement Fund Australia
Bridger Superannuation Fund Australia
Bridges IMS SMSF Australia
Broadie Bonus Superannuation Fund Australia
Bromley Superannuation Fund Australia
Brookfield Super Fund Australia
Brookmead Superannuation Fund Australia
Brown Superannuation Fund Australia
Bucketfund Australia
Bude Haven Superannuation Fund Australia
Burgess Family Super Fund Australia
Burlingham Over 55 Australia
Burns Superannuation Fund Australia
Burr Superannuation Fund Australia
Bushe Super Fund Australia
Butler 55+ Super Fund Australia
Butler60 Super 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 J Warr Superannuation Fund Australia
C L D W UK Superfund Australia
C.P. Eapen Superannuation Fund Australia
Cairney Super Fund Australia
Calibre Superannuation Fund Australia
Callar Super Fund No 1 Australia
Callaway Super Fund Australia
Callow Super Fund Australia
Calnan Super Fund Australia
Campbell Nest Oeuf Superfund Australia
Campbells Fun Fund Australia
Carbmill Superfund Australia
Cardwell 55 Plus Super Fund Australia
Carol Wade Superannuation Fund Australia
Caroline Luke Superannuation Fund Australia
Carson SMSF Pension Fund Australia
Cartmell Super Fund Australia
CatrionaPallett Superannuation Fund Australia
Caune Sinclair Superannuation Fund Australia
Cayford Family Superannuation Fund Australia
CG & H Parker Superannuation Fund Australia
CGrant Super Fund Australia
Charlie Starrett Superannuation Fund Australia
Cheers Barclays Superannuation Fund Australia
Chesapeake Super Fund Australia
Cheverall Pty Ltd ATF the Cheverall Superannuation Fund Australia
Clares Down Under Superannuation Fund Australia
Clarke Davies Super Fund Australia
Clarke Family Super Fund Australia
Cleary Family Fund Australia
Clements Golden Years Superannuation Fund Australia
Cliff Forde 55Plus Superannuation Fund Australia
CLQ Superannuation Fund Australia
Coconino Superannuation Fund Australia
Cohen ROPS Super Fund Australia
Cokell Super Fund Australia
Colleer and Mclaren Superannuation Fund Australia
CONPED55 Super Fund Australia
Conway Super Fund Australia
Cook Family Superannuation Fund Australia
Cooperz Holdings Superannuation Fund Australia
Cortona Superannuation Fund Australia
Courtney & Phadke Superannuation Fund Australia
Coyne Superannuation Fund Australia
CP Lockwood Super Fund Australia
CramerKC Super Fund Australia
Cross Super Fund Australia
CSF2 Australia
CT Adams Super Fund Australia
Cundale Super Fund Australia
CW Robinson Super Fund Australia
D & B Brocklehurst Retirement Fund Australia
D & L Millar Family Super Fund Australia
D & R Elliot Retirement Fund Australia
D and J Cook (55 Plus) Superannuation Fund Australia
D Kelly Superannuation Fund Australia
D&MW Superannuation Fund Australia
Dane Super Fund Australia
Davenall Gabain Superannuation Fund Australia
David and Caroline Whyte Superfund Australia
David Cant Superannuation Fund Australia
David Curnow Super Fund Australia
David Kerr Super Fund Australia
David Tudor Evans Super Fund Australia
Davidson Retirement Fund Australia
Davies Family Super Fund Australia
Davies Super Fund Australia
Davis Superannuation Fund Australia
DB65 Superfund Australia
DBEG Superannuation Fund Australia
DCBaker Superannuation Fund Australia
Dean Gale Super Fund Australia
Decani Spare Super Australia
Deeny SMSF Pty Ltd ATF the Deeny Superannuation Fund Australia
Delaney Superannuation Fund Australia
Dempster Family Super Australia
Desiree Superfund Australia
Destiny Super Fund Australia
Devine Superannuation Fund Australia
Dew QROPS Superannuation Fund Australia
DJ & AL Myers Super Fund Australia
DJ & J Heeley Over 55 Super Fund Australia
DJB Super Fund Australia
Doumani Family Superannuation Fund Australia
Downes Family Super Fund Australia
DPSS SMSF Australia
Duma Superannuation Fund Australia
Duver Superannuation Fund Australia
East Weston Super Australia
Ecirtap Super Fund Australia
E D Bennett Superannuation Fund Australia
Edgecliff Retirement Fund Australia
Edgfield Superannuation Fund Australia
EdlynrosSMSF Australia
EE Super Fund Australia
Eke Family Trust Superannuation Fund Australia
Elaine Gardiner The Future SMSF Australia
Ellanoah Superannuation Fund Australia
Elliot Family Super Fund Australia
ELPO Superannuation Fund Australia
Elsey Super Fund No1 Australia
Emilia Super Fund Australia
England Superannuation Fund Australia
Ewing Family Superannuation Fund Australia
F Goldstein Super Fund Australia
FAIRBURN Superfund Australia
Farnham Super Fund Australia
Fenlon Superannuation Fund Australia
Final Curve Self Managed Superannuation Fund Australia
Finavon Superannuation Fund Australia
Flatley Superannuation Fund Australia
Fleming Super Fund Australia
Flombard Super Fund Australia
Forbes-Brown Superfund Australia
Ford SMSF Australia
Foskettretirementdream Super Fund Australia
Fox Super Fund Australia
Frejya Superannuation Fund Australia
Fulmar Fund Australia
G & G Super Fund Australia
G Collier (55 plus) Super Fund Australia
G D Kewley Super Fund Australia
G Hynes Superannuation Fund Australia
GAM Bell Superannuation Fund Australia
Gaskell over 55 smsf Australia
Geotrish Super Fund Australia
GHC4 Superfund Australia
Giles55 Super Fund Australia
GilesLScott Super Australia
Gilkes-Cox Super Australia
Gillespie Super Fund Australia
Gilmour Family Superannuation Fund Australia
Gilsenan Superannuation Fund Australia
Gilstead 3 Pty Ltd Super Fund Australia
GKJ (55 Plus) Superfund Australia
Glendinning Family Super Fund Australia
Glennie Superannuation Fund Australia
GM Solomon Superfund Australia
Godley Family Super Fund Australia
Gold Vectis Super Fund Australia
Golden Bay Superannuation Fund Australia
Golden Child Super Fund Australia
Goldney Super Fund Australia
Gooding 2016 SMSF Australia
Goodwin Super Fund Australia
Gorbret Superfund Australia
Gorgeon Super Fund Australia
Gould Family Superannuation Fund Australia
Graham & Sue Taylor Superannuation Fund Australia
Graham Hallas Superannuation Fund Australia
Grasett Superannuation Fund Australia
Graysequoia88 Australia
Green & 55 Super Fund Australia
Green 55 Plus Superannuation Fund Australia
Gron Family Superannuation Fund Australia
Groom Family Super Fund Australia
Guard Super Fund Australia
GW & MI Rowlands Superannuation Fund Australia
Gwatkin Turramurra Super Fund Australia
H McIvor Superannuation Fund Australia
Halcyon Superannuation Fund Australia
Hall Saxby Age 55 Plus Superfund Australia
Hanson Family Super Fund Australia
Harradine Superfund Australia
Harrison Family SMSF Australia
Harvey Swift Family Super Fund Australia
Haskell Super Fund Australia
Haydalex Superannuation Fund Australia
HCLuck SMSF Australia
HDZ Superannuation Fund Australia
Head Farm Superannuation Fund Australia
Head Retirement Fund Australia
Heanor Super Fund Australia
Hedge Super Fund Australia
Heffernan Family Superannuation Fund Australia
Helme Super Fund Australia
Henian Superannuation Fund Australia
HGP Super Fund Australia
Hicks Superannuation Scheme Australia
Highbury Superannuation Fund Australia
Higgins Superannuation Fund Australia
Hilton Ellis Superannuation Fund Australia
Ho & Tanaka Over 55 Superfund Australia
Hogan Super Fund Australia
Hogg Superannuation Fund Australia
Holley Family SMSF Australia
Homestead Super Fund Australia
Honey Super Fund Australia
Houghtons Super Fund Australia
HPASuperfund Australia
Hunt976 Super Fund Australia
HV Superannuation Fund Australia
HWH 4 JVN Australia
I & D Pilkington Superannuation Fund Australia
I D McKay Superannuation Fund Australia
I Michie Superannuation Fund Australia
Ian & Sheila Sinclair Super Fund Australia
Ian Heap SMSF Australia
iMorse Superannuation Fund Australia
Ingleside Investments Superannuation Fund Australia
Intrepid Superannuation Fund Australia
Inverloch Superannuation Fund Australia
IPWelch Super Australia
IR Rankine Superannuation Fund Australia
IS Balgowlah Superannuation Fund Australia
J & C Palmer Superannuation Fund Australia
J & N Bradshaw Superannuation Fund Australia
J & V Jamieson SMSF Pty Ltd ATF Jamieson Super Fund Australia
J and L Kerwin Superannuation Fund Australia
J Brand Super Fund Australia
J Jurewicz Superannuation Australia
J Simmons Superannuation Fund Australia
J Vartan SMSF Australia
JA & J Ellis Super Fund Australia
JA & SM Cannon Pty Ltd as Trustee for Cannons Super Fund Australia
Jackie Edwards SMSF Australia
Jacqs Retirement Fund Australia
Jackson Tims Super Fund Australia
Jane Raymond Superannuation Fund Australia
Jannetta Super Fund Australia
Jane Whitfield Retirement Fund Australia
Jaques Family SMSF Australia
Jay Gee Superannuation Fund Australia
JBL Super Fund Australia
JDavies55 Australia
Jelley55plus Super Fund Australia
Jenkins McGrath Super Fund Australia
Jenny Campbell Retirement Fund Australia
Jerzy Olejnik Retirement Fund Australia
JGG (No1) Superfund Australia
JJ Hall Super Fund Australia
JLCH Steel Superannuation Fund Australia
JLSAGLYNN 55 SMSF Australia
JM & G Lunn Superannuation Fund Australia
JM Pflaum Super Fund Australia
John McNally (55 plus) Super Fund Australia
John William Stevens Super Fund Australia
Johnston Family Super Fund Australia
Johnstone Davies Super Fund Australia
Jolly Good Fellows Super Fund Australia
Jones Family Super Fund Australia
Jones Superannuation Fund Australia
Jovcic (Plus 55) Super Fund Australia
Joy Perks UK Pension Superannuation Fund Australia
JRB Leventhorpe Family Super Fund Australia
JTUK Superfund Australia
Juckes Superannuation 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
Kafue Superannuation Fund Australia
Kariba Consulting Super Fund Australia
Karl Puse Over 55 Superannuation Fund Australia
Kaye 55 Plus Superfund Australia
Kay-Jay Super Fund Australia
KCWilliams Plus 55 Super Fund Australia
Keenan Family Superannuation Fund Australia
Keide Super Fund Australia
Kelly Superannuation Fund Australia
Kennedy MP Family Super Fund Australia
Keune and Williams Superannuation Fund Australia
Killcare 55 Super Fund Australia
Killen Family Superannuation Fund Australia
King Superannuation Fund Australia
Kingdom Super Australia
Kinnersley Family Super Fund Australia
KIReedSuper Australia
Kirkbride plus 55 Australia
Konz Family Superannuation Fund Australia
Kym Howard Superannuation Fund Australia
L & N Robinson Superannuation Fund Australia
La Roquette Superannuation Fund Australia
Lancashire Super Fund Australia
Lapham Pension Fund Australia
Laurents Senior Retirement Fund SMSF Australia
Lawrence Superannuation Fund Australia
LCG Harrison Superannuation Fund Australia
LDH Over-55 Super Fund Australia
Leach Superannuation Fund Australia
Leiper (Plus 55) Super Fund Australia
Lennon Fraser Age 55 Superannuation Fund Australia
Lesley P Superannuation Fund Australia
Lette 55 Super Fund Australia
LF4 Super Australia
Limit Up Australia
Lindsey Morgan Superannuation Fund Australia
Locke Sinclair Retirement Fund Australia
Lockharttwins Superannuation Fund Australia
LockRichard55 Superfund Australia
Londisboylewis Super Fund Australia
Longair and Pumphrey SMSF Australia
Lorigan Superannuation Fund Australia
Lotus Superannuation Fund Australia
Lovell Super Fund Australia
Ludlow Super Fund Australia
LYDC Superannuation Fund Australia
M & E Hughes Superannuation Fund Australia
M & J Derry Super Fund Australia
M & L Hingert Superannuation Fund Australia
M and D Marshall Superannuation Fund Australia
M and M Belcher Super Fund Australia
M Grant SMSF Australia
M&J 55 Superannuation Fund Australia
M R Brown Superannuation Fund Australia
MacAlister Superannuation Fund Australia
Mack-Heaven Superannuation Fund Australia
MacLeay Regis Super Fund Australia
Maeva 2 Investments Superannuation Fund Australia
MAGNGA Superannuation Fund Australia
Maidenhead Super Fund Australia
Malkiin Family Superannuation Fund Australia
Margaret Currie Super Fund Australia
Mark & Elaine Fry Superannuation Fund Australia
Mark Case Pension Australia
Mark Green Family Super Fund Australia
Mark McCullen UK Superannuation Fund Australia
Mark Russell Super Fund Australia
Marshans Super Fund Australia
Matthews Family Superannuation Fund Australia
Mayers Family Superfund Australia
MBC Superannuation Fund Australia
McAtee Family Super Fund Australia
McAteer 55 Plus Superannuation Fund Australia
McCarroll Super Fund Australia
McConnell Family Fund Australia
McCormack Over 55 SMSF Australia
McFadden Family Superannuation Fund Australia
McGahey Superannuation Trust Australia
McIntyre Family Super Fund Australia
McKinley Family Super Fund Australia
McLean Family Super Fund Australia
McNab ROPS Fund Australia
McNee Family Super Fund Australia
MCPSMSF Australia
McQuarrie-Dunn Superfund Australia
MDMAX Super Australia
Mearcam SMSF Australia
Mereglen Superannuation Fund Australia
MH Brownlow 55 Super Fund Australia
Michael Russell Thornham Superannuation Fund Australia
Mickey Simmonds Super Australia
Mike Bennett SMSF Australia
Mike Davies Superannuation Fund Australia
Miles Superannuation Fund Australia
Milford Family SMSF Australia
Miller Time Super Fund Australia
Mistry Super Fund Australia
MJ Knight Retirement Fund Australia
MJ Moon SMSF Australia
MJC2015 Over 55 Super Fund Australia
MJW Wealth Management Superannuation Fund Australia
MK Family Superannuation Fund Australia
Moller & Hughes Superannuation Fund Australia
Money Penney Superannuation Fund Australia
MontyStaff Super Fund Australia
Moonlight Superannuation Fund Australia
Moorebax SMSF Australia
MSMRMGM Super Australia
MStainer Super Fund Australia
Mulloss Superannuation Fund Australia
Murros Super Fund Australia
Muxlow Retire Tasmania Superannuation Fund Australia
My Superannuation Fund Australia
N & C Pigott Superannuation Fund Australia
N & C Superfund Australia
N & L Chamberlain Super Fund Australia
N & N Pattison Super Fund Australia
N & S Nicholson Superannuation Fund Australia
N Saunders Over 55 Super Fund Australia
NABB SMSF Australia
NDP Eke Super Fund Australia
Neil Dickson 55 plus Superannuation Fund Australia
NENAGH SMSF Superannuation Fund Australia
Nichols Superannuation Fund Australia
Nick’s Super Fund Australia
Nigel Prior Family Superannuation Fund Australia
Nixon ROPS Fund Australia
Nochar Retirement Fund Australia
Noon Superannuation Fund Australia
NP Aged 55 SMSF Australia
NP JP O’Brien Super Fund Australia
Old Codger Superannuation Fund Australia
Ollis Super Fund Australia
One Nil Superannuation Fund Australia
Owen (Age plus 55) Super Fund Australia
Owen Superannuation Fund Australia
Oxley Family Superannuation Fund Australia
P & J Snowden Super Fund Australia
P & J Sweeney Super Fund Australia
P & S Nadarajah Superannuation Fund Australia
P J Clyne Superannuation Fund Australia
Pahljina Superannuation Fund Australia
Palmer Retirement Fund Australia
Palmer Super Fund No. 2 Australia
Park View Pension Superfund Australia
Parker Super Fund Australia
Partridge SMSF Australia
Pascoe Family Super Fund Australia
Patrick Murray Super Fund Australia
Pattison Super Fund Australia
Paul Gladwell Superannuation Fund Australia
Paul Hirst Superannuation Fund Australia
Payne Latimer Super Fund Australia
PB 55 Super Fund Australia
PD & JW Superannuation Fund Australia
PD Withers Superannuation Fund Australia
Peake Superannuation Fund Australia
Penn Super Fund Australia
Pepper Paine Superannuation Fund Australia
Peter Adrian Usher Superannuation Fund Australia
Peter J Douglas Super Fund Australia
PHEIDIPPIDES Superannuation Fund Australia
Phil Harries Superannuation Fund Australia
Philip Anthony Busfield SMSF Australia
Philip Elsdon Superannuation Fund Australia
Phillips55 Super Fund Australia
Phipps Super Fund Australia
Pickford (55 plus) Super Fund Australia
Pirbright Super Fund Australia
PL Superfund Australia
PM & AJ Tasker Superannuation Australia
PMAC Super Fund Australia
Possum Superannuation Fund Australia
Pouton Plumanns Superannuation Fund Australia
Powell Family Super Fund Australia
Prasad Superannuation Fund Australia
Preesah Superannuation Fund Australia
Preston Group Superannuation Fund Australia
Price Haynes Super Fund Australia
Probuck Superannuation Fund Australia
Pruhonice Super Australia
Pugh Family Superannuation Fund Australia
R & C Hewitt SMSF Australia
R & C Pain Over 55 SMSF Australia
R & L Superannuation Fund Australia
R & S Erskine Super Fund Australia
R L Michael & T F Michael Family Superannuation Fund Australia
Ras Retirement Fund Australia
Ratt55 Super Fund Australia
Rawlingsaus Superannuation Fund Australia
Ray & Vin Super Fund Australia
Ray-Jean Super Fund Australia
Raybould Retirement Fund Australia
RaynerLawton Super Fund Australia
RBC Superannuation Fund Australia
Rebel Superannuation Fund Australia
Reddy Superannuation Fund Australia
Red Pomy Super Fund Australia
Reed Superannuation Fund Australia
Rees Family Superannuation Fund Australia
Regane Superannuation Fund Australia
Renn Super Fund Australia
Renukas Woofie Super Fund Australia
Restel Retirement Fund Australia
RHCF Luttrell Superannuation Fund Australia
Richard Fuller Over 55 SMSF Australia
Richard Wesley Superannuation Fund Australia
Richard Weston Superannuation Fund Australia
Ridden Silver Lining Superannuation Fund Australia
Rigg Retirement Fund Australia
RJLK Blackmore Super Fund Australia
RKDavis Super Fund Australia
RL Drake Superannuation Fund Australia
RobCaz Super Fund Australia
Rob Young Over 55 SMSF Australia
Robert Ian Kershaw Superannuation Fund Australia
Robert Mills SMSF Australia
Roberts Chapple Superannuation Fund Australia
RobySuper1 Australia
Rodd & Ase Smith Superannuation Fund Australia
Rogers Super Fund Australia
Rogers Superannuation Fund Australia
Rogers Superannuation Fund Australia
Rolan Goli-Molnar Superannuation Fund Australia
ROPS Ernie Superannuation Fund Australia
Rosamond Mary Laws Superannuation Fund Australia
Rosser L Personal Pension Scheme Australia
Rough Superannuation 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 & J Thomas Superannuation Fund Australia
S & M McLuckie Super Fund Australia
S & T Clarkson’s Super Fund Australia
S and J Friend Super Fund Australia
S Tormey Super Fund Australia
S Windram Super Fund Australia
Sabben Pty Ltd as trustee for the Coles Superannuation Fund Australia
SB58 Superannuation Fund Australia
Scholey Superannuation Fund Australia
Seadrill Super Fund Australia
Seamus and Vanessa’s Pot of Gold Superannuation Fund Australia
Shadwell Super Fund Australia
Shakeshaft Super Australia
Shantelle Super Fund Australia
ShawSuper Australia
Sheldon Superannuation Fund Australia
Sheppard Super Fund Australia
Shergold Superannuation Fund Australia
Sherie’s Super Fund Australia
Sidebotham Super Fund Australia
Sims55plus Super Australia
Sinclair Superannuation Fund Australia
Sinnington Superfund Australia
Sipping Bubbles Superannuation Fund Australia
SJP Green Superannuation Fund Australia
SJS Super Fund Australia
Skelton Superannuation Fund Australia
Skeoch Over 55’s Superannuation Fund Australia
Slickenside Super Australia
SM & AD Edge Super Fund Australia
Small Super Fund Australia
Smith Retirement SMSF Australia
Smith-Littlewood 55 Plus Super Fund Australia
Smithdownunder Super Australia
Smithson Family Superannuation Fund Australia
Snow Queen Super Fund Australia
Sofat QROPS Fund Australia
Sofat Superannuation Fund Australia
Solva 2 Super Fund Australia
Somers Super Fund Australia
Somerset Park Superannuation Fund Australia
Sophia Enduring Family Superannuation Fund Australia
South Beach Superannuation Fund Australia
Spencer Superfund Australia
Spendley Superannuation Fund Australia
Spring Hill Super Fund Australia
Spychal Family Super Fund Australia
SR & NP Middleton Superannuation Fund Australia
SSARK Superannuation Fund Australia
St Albans Retirement Fund Australia
Starlord Superannuation Fund Australia
STDKL Family Fund Australia
Stephen Luke Super Fund Australia
Stephenson ROPS Fund Australia
Stevenson Super Fund Australia
Stewart Holman Superannuation Fund Australia
Stingray Super Fund Australia
Storrs Superannuation Fund Australia
Stoten Super Fund Australia
Strachan Doughty Superannuation Fund Australia
Stride Family Superannuation Fund Australia
Such Superannuation Fund Australia
Sue Daniels Superannuation Fund Australia
Summers Superannuation Fund Australia
Sunbird Pearse 4 Super Australia
Super Devereaux Australia
SuperCrossey Fund Australia
Supernova Superannuation Fund Australia
SuperPeteFund Australia
Sutherland Family Superannuation Fund Australia
Swinbanks Superannuation Fund Australia
Swinscoe Family Super Australia
Synga Super Fund Australia
TA & AJ Bailey Superannuation Fund Australia
T & K Super Fund Australia
T and C Martin Superannuation Fund Australia
T and C Super Fund Australia
T Hibbert Superannuation Fund Australia
Talbot Superannuation Fund Australia
Taylor Newman Super Fund Australia
TB Super Fund Australia
Terra Super Fund Australia
Terry Retirement Fund Australia
Tetbury Superannuation Fund Australia
Thomas Superannuation Fund Australia
Tickner SMSF Australia
Tironui Superannuation Fund Australia
TJB 55 Plus Superannuation Fund Australia
TK Hawkins Superannuation Fund Australia
TLCR Retirement Fund Australia
Tomkinson SMSF Pty Ltd ATF Tomkinson Superannuation Fund Australia
Tony O’Donnell Super Fund Australia
Top End Investing Strategy Australia
Tracey Hughes Super Australia
Tralee 55 Super Fund Australia
Transocean Superannuation Fund Australia
Trustee for Gladigau/Neophytou Rocket Fund Australia
Trustee for Sinnington Super Fund Australia
Turner Family Super Fund Australia
Turners 55 Plus Super Fund Australia
Twiddle Family Super Fund Australia
Two Farr Superfund Australia
Twomey Super Fund Australia
TYP 55 plus Superannuation Fund Australia
Umlandt Super Fund Australia
UNCLE Superfund Australia
Values Partnership Superannuation Fund Australia
Vivienne Lee Qrop Superfund Australia
VJETS Superannuation Fund Australia
VT McDonald Super Fund Australia
Walking Dog Investments SMSF Australia
Walsh Over 55 Superannuation Fund 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 Superannuation Fund Australia
Watts Superannuation Fund Australia
Webb55 Super Fund Australia
Welsh Family Super Fund Australia
Westacott Super Fund Australia
Westney Owl Superannuation Fund Australia
Whalley SMSF Pty Ltd ATF Whalley Superannuation Fund Australia
Whiskey Superannuation Fund Australia
Whitmore Super Fund Australia
Wight Retirement Fund Australia
Wildman Family Super Fund Australia
Wilkie Super Fund Australia
Willowend 55 plus Superannuation Fund Australia
Windsor Superannuation Fund Australia
Winwood Family Superannuation Fund Australia
WY and I Main Retirement Fund Australia
Yacaaba Summit Super Fund Australia
Yanda Number One Super Fund Australia
Yates SuperFund Australia
Yin Nash Superannuation Fund Australia
Yorkdale 1955 Super Fund Australia
Yorkdale 1961 Super Fund Australia
Zed Super Fund No. 2 Australia

Changes for Australia at 15 September 2018

ROPS name Change
Aussie Bob Super Added
Boulavarde Superannuation Fund Added
C & J Smith Superannuation Fund Added
L & N Robinson Superannuation Fund Added
Lawrence Superannuation Fund Added
Ludlow Super Fund Added
Maidenhead Super Fund Added
Mark Green Family Super Fund Added
PD Withers Superannuation Fund Added
Penn Super Fund Added
S Tormey Super Fund Added
Solva 2 Super Fund Added
Walking Dog Investments SMSF Added
Watkins Browne Super Fund Added
Jannetta Super Fund Amended
B Mangham Superfund Removed
Marbecca Super Fund Removed
Murrandy 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
Bundespensionskasse AG Austria
Sozialversicherungspensionskasse AG 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
Eurocontrol Pension Fund Belgium

Bulgaria

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

HMRC 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

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
Topdanmark Livsforsikring A/S Denmark

EU Institution

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

HMRC 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
Mandatum Life Pension Scheme Finland

Germany

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

HMRC 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
European Central Bank ECB Retirement Plan Germany
Hamburger Pensionskasse von 1905 VVaG Germany
Nestle Pensionskasse VVaG Germany
Versorgungswerk Architektenkammer Baden-Wurttemberg Germany
Versorgungswerk der Aerztekammer Hamburg KdoeR Germany
Versorgungswerk Der Architektenkammer Sachsen Germany
Versorgungseinrichtung der Bezirksarztekammer Koblenz Germany
Versorgungswerk der Rechtsanwaltinnen und Rechtsanwalte in der Freien und Hansestadt Hamburg Germany

Gibraltar

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

HMRC 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
Aurora Europa Lite Pensions Trust Gibraltar
Aurora Europa Pensions Trust Gibraltar
Berkeley Retirement Benefit Scheme Gibraltar
Bourse Retirement Scheme (Gibraltar) Gibraltar
Calpe Lite Retirement Benefit Scheme Gibraltar
Calpe Retirement Benefit Scheme Gibraltar
Centurion Retirement Annuity Trust Scheme Gibraltar
ECS International Gibraltar
EFPG Diamond Personal Pension Plan Scheme Gibraltar
Evolve Retirement Benefit Scheme Gibraltar
Fiduciary QROPS Gibraltar
Gibraltar Provident Trust (No 2) Pension Scheme Gibraltar
Harbour Gibraltar Scheme Gibraltar
Hercules Retirement Annuity Trust Pension Scheme Gibraltar
Ibis Pension Scheme Gibraltar
IVCM (Gibraltar) Retirement Annuity Trust Gibraltar
Kreston Gibraltar Pension Plan Gibraltar
London & Colonial EU QROPS Gibraltar
Momentum Gibraltar Pension Plan Gibraltar
Pantheon QROPS Gibraltar
Prosperity QROPS Gibraltar
Providence Gibraltar Bond Personal Pension Plan Gibraltar
Providence QROPS Gibraltar
Pryce Warner QROPS Gibraltar
Trafalgar Pension Scheme Gibraltar
STM G.I.B. Pension Transfer Plan Gibraltar
STM Gibraltar (AUS) Superannuation Scheme Gibraltar
STM Gibraltar Pension Transfer Plan Gibraltar
Victory Pension Scheme Gibraltar

Changes for Gibraltar at 15 September 2018

ROPS name Change
Centurion Retirement Annuity Trust Scheme Added

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
ABN AMRO (Channel Islands) Limited Defined Contribution Pension Scheme 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
Bourse Retirement Scheme (Guernsey) Guernsey
Bullock Family Trust Guernsey
Butterfield Bank (Guernsey) Retirement and Life Insurance Plan Guernsey
BWCI Retirement Savings Plan Guernsey
CIRAS Personal Pension Guernsey
Criteria Pension Trust Guernsey
Dunlops Knot RATS Guernsey
Elysian Fields 57 Retirement Annuity 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
Granite 2009 Pension Scheme Guernsey
Guernsey Pension Plan Parish Group Guernsey
Guernsey Post Limited Pension Plan - Guernsey Section Guernsey
Investec Channel Islands Pension Scheme Guernsey
Julia Hands Retirement Annuity Trust Scheme Guernsey
JRC Retirement Annuity Trust Scheme Guernsey
La Mirousse Retirement Annuity Trust Scheme Guernsey
La Vie Retirement Annuity Trust Scheme Guernsey
Leale Family Trust Guernsey
M & C Paul Retirement Annuity Trust Scheme Guernsey
Mazarron Retirement Annuity Trust Guernsey
Menhir Individual Retirement Annuity Trust Guernsey
Moberly Retirement Annuity Trust Scheme Guernsey
Moonpig Occupational Pension Scheme Guernsey
Morning Star Retirement Annuity Trust Scheme Guernsey
No. 4 Retirement Annuity Trust Scheme Guernsey
Northern Trust (Guernsey) Limited Retirement Annuity Trust Scheme Guernsey
Onex Retirement Annuity Trust Scheme Guernsey
Prerip Qualifying Recognised Overseas Pension Scheme Guernsey
Prosperous Voyage Retirement Annuity Trust Scheme Guernsey
Provident Financial Services Limited as Trustee of the Legacy Retirement Annuity Trust Scheme Guernsey
PW Retirement Annuity Trust 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
Scorpion Retirement Annuity Trust Guernsey
Sovereign Retirement Annuity Trust Scheme Guernsey
Sovereign Trust (Channel Islands) Limited Company Pension Plan Guernsey
Sovereign Trust (Guernsey) Limited ATO The Beatrice Retirement Annuity Trust Guernsey
SRL Retirement Annuity Trust Scheme 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
Texas Retirement Annuity Trust Scheme Guernsey
VWP Retirement Annuity Scheme Guernsey
White Ensign Guernsey Retirement Annuity Trust Scheme Guernsey

Changes for Guernsey at 15 September 2018

ROPS name Change
1994 Trust Added

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
Albion Green Retirement Pension Hong Kong
Wolf Stone Retirement Benefits Scheme Hong Kong

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
Canara HSBC Oriental Bank of Commerce Life Insurance Secure Bhavishya Plan India
Exide Life One Advantage Retirement Plan India
HDFC Life Assured Pension Plan India
HDFC Life Click 2 Retire India
HDFC Life Guaranteed Pension Plan India
HDFC Life New Immediate Annuity Plan India
HDFC Life Personal Pension Plus India
ICICI Pru Easy Retirement India
ICICI Pru Easy Retirement SP India
ICICI Pru Immediate Annuity India
Max Life Forever Young Pension Plan India
Max Life Guaranteed Life Time Income Plan India

Changes for India at 1 September 2018

ROPS name Change
Exide Life Golden Years Retirement Plan Removed

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
Acorn Life Personal Pension Plan Ireland
Alan Mooney (Bespoke) Pension Trust Ireland
Almondsbury SSAS Ireland
An Bord Pleanala Staff Superannuation Scheme Ireland
Bank of America Merrill Lynch Pension Scheme Ireland
Bank of Ireland Group Pension Fund Ireland
Bank of Ireland Staff Pensions Fund Ireland
BCWM PRSA Ireland
Bernie Neville Executive Pension Portfolio Ireland
Bespoke Trustees Limited Personal Retirement Bond Ireland
Brendan McGettrick Pension Trust Ireland
Claire Browne SSAP Ireland
Construction Executive Retirement Savings Ireland
Construction Workers’ Pension Scheme Ireland
Crantock SSAS Ireland
Davy Non-Standard PRSA Ireland
Davy Personal Retirement Bond Ireland
Davy PRSA (Execution Only) Ireland
Davy Self Directed PRSA Ireland
Dovehouse SSAS Ireland
Dublin City University Superannuation Scheme and Spouses’ & Children’s Pension Scheme Ireland
Eamonn O Sullivan Personal Retirement Bond Ireland
Fistral SSAS Ireland
Health Service Executive Employee Superannuation Scheme 2010 Ireland
Independent Trustee Company Buy Out Bond Ireland
ITC PRSA Ireland
Johanna Fullerton Executive Pension Portfolio Ireland
John Anglim Pension Trust Ireland
Kevin Mitchell Executive Pension Portfolio Ireland
Kieran Phillips (Bespoke) Pension Trust Ireland
LEC Ireland Employment Ltd Pension Scheme Ireland
Liam Hetherington SSAP Ireland
Maire Ganly Pension Trust Ireland
Marcel Zachariah SSAS Ireland
Mark Ellis SSAS Ireland
Michael Conway Pension Trust Ireland
Neal Quinn SSAP Ireland
Newcourt Retirement Fund Managers Limited Personal Retirement Bond Ireland
Niall Healy Pension Trust Ireland
NUI Galway Joint Pension Scheme Ireland
NUI Galway Model Scheme Ireland
Philip Browne Pension Trust Ireland
Pivotal Database Service Ltd - John Durcan SSAP Ireland
Primark Pension Plan Ireland
Quest Self Invested Personal Retirement Bond Ireland
Quinn Cement Limited Final Salary Pension Plan Ireland
Railway Procurement Agency Pension & Life Assurance Plan 2003 Ireland
Roadbridge Limited Retirement Solution Plan Ireland
Ronnie Culliton (Bespoke) Pension Trust Ireland
Self Invested PRSA Ireland
Simon Coffey Executive Pension Scheme Ireland
Standard Life Synergy Buy Out Bond Ireland
Stripes Support Services No.2 EPS Ireland
Timothy Kinsella Personal Retirement Bond Ireland
Tony Dervan SSAP Ireland
UCD Pension Scheme Ireland
University of Dublin Trinity College Model Pension Scheme Ireland
VHI Staff Pension Plan Ireland
XL Services UK (Irish Branch) Limited Pension Plan Ireland
Zurich Life - Eagle Star Freedom in Retirement Personal Pension Plan Ireland
Zurich Life - Eagle Star Personal Retirement Bond Ireland

Isle of Man

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

HMRC 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
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
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
Ashfield SIPP 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
Blackthorn Pension Scheme Isle of Man
Blue Roan Personal Pension Scheme Isle of Man
BM Personal Pension Scheme Isle of Man
Boal & Co Select Personal Pension Scheme Isle of Man
Bolt Family 2 Personal Pension Scheme Isle of Man
Boon Personal Pension Scheme Isle of Man
Boot G Personal Pension Scheme Isle of Man
Booth R Personal Pension Scheme Isle of Man
Boston Pension Scheme Isle of Man
Brandywell SIPP Isle of Man
Bredaig Pension Scheme Isle of Man
Britannia Days Personal Pension Scheme Isle of Man
Bryces Personal Pension Scheme Isle of Man
Burt Overseas Pension Scheme Isle of Man
Butler Personal Pension Scheme Isle of Man
C J & M R Johnson SIPP No 2 Isle of Man
Cala Trust Isle of Man
Carpenter Personal Pension Scheme Isle of Man
CAS Personal Pension Scheme 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
CIR Personal Pension Scheme Isle of Man
Civillas Personal Pension Scheme Isle of Man
Clarke Pension Scheme Isle of Man
Clunes Pension Scheme Isle of Man
Cluny Personal Pension Scheme Isle of Man
Cobb Personal Pension Scheme 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
Crooked Corner Personal Pension Scheme Isle of Man
Cronin Personal Pension Scheme Isle of Man
Crossley SIPP Isle of Man
Crystal SIPP Isle of Man
CSB SIPP Isle of Man
Cunliffe Personal Pension Scheme Isle of Man
D A SIPP Isle of Man
D Helliwell Personal Pension Scheme Isle of Man
Dales Pension Scheme Isle of Man
Dallison Family SIPP Isle of Man
David Haddow Personal Pension Scheme Isle of Man
David Parkin SIPP Isle of Man
Davidson Pension Isle of Man
Davies 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
Devonshire SIPP Isle of Man
Dickinson Family SIPP Isle of Man
Ditsey SIPP Isle of Man
DJS SIPP Isle of Man
Domist Pension Scheme Isle of Man
Doonhamer SIPP 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
Eleven SIPP Isle of Man
Elphick Personal Pension Scheme Isle of Man
EP Pension Plan Isle of Man
Evans C Personal Pension Scheme Isle of Man
Everett S Personal Pension Scheme Isle of Man
Ex-Isle Pension Scheme Isle of Man
Fairbairn Personal Pension Scheme Isle of Man
Fedelta Classic Pension Scheme Isle of Man
Ffinlo SIPP Isle of Man
Freeman SIPP Isle of Man
Friends Provident International Pension Scheme Isle of Man
Fulstow Personal Pension Scheme Isle of Man
G & 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
Gallagher N Personal Pension Scheme Isle of Man
Gallagher NF Personal Pension Scheme Isle of Man
GFT 5071 Personal Pension Scheme Isle of Man
GM Sharpe Personal Pension Scheme Isle of Man
Gollow J Personal Pension Scheme Isle of Man
Goodwin Personal Pension Scheme Isle of Man
Gordon Walker SIPP Isle of Man
Got There Isle of Man
Greaves Personal Pension Scheme Isle of Man
Grohl Avalon Personal Pension Scheme Isle of Man
Grundy F Personal Pension Scheme Isle of Man
Handansoph SIPP Isle of Man
Harper-Watson Personal Pension Scheme Isle of Man
Harris Personal Pension DPP Scheme Isle of Man
Haslett R Personal Pension 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
Holt Personal Pension Scheme Isle of Man
Hounsell Personal Pension Scheme Isle of Man
HRHKLM Personal Pension Scheme Isle of Man
Hull SIPP Isle of Man
Humbles D Personal Pension Scheme Isle of Man
Hunter 2014 Personal Pension Scheme Isle of Man
Isabel Marion Lawrence Personal Pension Scheme Isle of Man
Isle of Man Government Unified Scheme 2011 Isle of Man
Isle of Man Post Office Superannuation (Amendment) Scheme 2010 Isle of Man
Isle of Man Workplace Pension Isle of Man
J & C Personal Pension Scheme Isle of Man
Jalna Personal Pension Scheme Isle of Man
James Weight QROPS Isle of Man
JB Personal Pension Scheme Isle of Man
JBD 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
Katieellie 1 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
KJMT Retirement Fund Isle of Man
Knight Personal Pension Scheme Isle of Man
KOR Personal Pension Scheme Isle of Man
Kreston Isle of Man Pension Plan Isle of Man
KW Life Personal Pension Scheme Isle of Man
Lace Vegas Personal Pension Scheme Isle of Man
Les Coates Personal Pension DPP Scheme Isle of Man
LGPG SIPP Isle of Man
Lifestyle Pension (Wrap) Account Isle of Man
Lighten Point SIPP Isle of Man
Linwood Personal Pension Scheme Isle of Man
Lion Rock SIPP Isle of Man
Little N & F SIPP Isle of Man
Llysfaen Personal Pension Scheme Isle of Man
Local Government Superannuation Scheme 2012 Isle of Man
Lockwood Personal Pension Scheme Isle of Man
Lunt Personal Pension Scheme Isle of Man
Lyons D Personal Pension Scheme Isle of Man
M C Turnbull Personal Pension Scheme Isle of Man
MAC Financial SIPP Isle of Man
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
Mayoco Personal Pension Scheme Isle of Man
MCB Personal Pension Scheme Isle of Man
McChesney Ski SIPP Isle of Man
McCord Personal Pension Scheme Isle of Man
McDaid Personal Pension Scheme Isle of Man
MCW Personal Pension Scheme Isle of Man
MD Personal Pension Scheme Isle of Man
Meadowcroft 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
Molo Personal Pension Schemes 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
Morgan Personal Pension Scheme Isle of Man
Morrell Personal Pension Scheme Isle of Man
Morris Personal Pension Scheme Isle of Man
Mr Lippy’s Personal Pension Scheme Isle of Man
Mullarkey SIPP Isle of Man
MW Self Invested Personal Pension Scheme Isle of Man
Narrak Personal Pension Scheme Isle of Man
Nicholson Personal Pension Scheme Isle of Man
Nicolay H Personal Pension Scheme Isle of Man
Niven Personal Pension Scheme Isle of Man
NK Family SIPP Isle of Man
Nookery Hill Personal Pension Scheme Isle of Man
Oliver GB Personal Pension Scheme Isle of Man
Oliver JC Personal Pension Scheme Isle of Man
Onions Family Pension Isle of Man
Optimus Retirement Benefit Scheme Isle of Man
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
Paden Personal Pension Scheme Isle of Man
Paoshea Personal Pension Scheme Isle of Man
Parkshot SIPP Isle of Man
PAS Personal Pension Scheme Isle of Man
Patsourakis Personal Pension Scheme Isle of Man
Paul Moore Personal Pension Scheme Isle of Man
Pearson Pension Scheme Isle of Man
Pen-y-ghent Pension Scheme Isle of Man
Perwick Personal Pension Scheme Isle of Man
Peter Fisher IOM Pension Fund Isle of Man
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
Rhodes B Personal Pension Scheme Isle of Man
Rhubarb Hall SIPP Isle of Man
Rich M Personal Pension Scheme Isle of Man
Rinteln Personal Pension Scheme Isle of Man
Ritchie A 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 (2003) Pension & Life Assurance Scheme Isle of Man
Rosser Personal Pension Scheme Isle of Man
S Gilbert Personal Pension DPP Scheme Isle of Man
Sale Personal Pension Scheme Isle of Man
Salvis SIPP Isle of Man
SDM Pension Fund Isle of Man
Seafield Personal Pension Scheme Isle of Man
Semple Personal Pension Scheme Isle of Man
Sewell Personal Pension Scheme Isle of Man
SGB SIPP Isle of Man
SHE Personal Pension Scheme Isle of Man
Shenvalla Personal Pension Scheme Isle of Man
Sillitoe Personal Pension Scheme Isle of Man
SIPPSONLINE Ltd Personal Pension Scheme Isle of Man
SIPP Specialists (IOM) 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
Stonecrop Personal 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
Supa Heat (I.O.M.) Pension Scheme Isle of Man
Superannuation (Manual Workers)(No 1) Scheme 1973 Isle of Man
Supreme SIPP Isle of Man
Sutton Personal Pension Scheme Isle of Man
Swayne Personal Pension Scheme Isle of Man
T C B Personal Pension Scheme Isle of Man
TAJ Personal Pension Scheme Isle of Man
Tall Trees SIPP Isle of Man
Taylor J Personal Pension Scheme 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
Thomas P S Personal Pension Scheme Isle of Man
Tiggem SIPP Isle of Man
Tigo 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
Waterbird 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
Whitfield Personal Pension Scheme Isle of Man
Wild Wadi Personal Pension Plan Isle of Man
William Lloyd Bennett Personal Pension Scheme Isle of Man
Withers Personal Pension Scheme Isle of Man
Woodbridge Personal Pension Scheme Isle of Man
Woodend SIPP Isle of Man
Woodentops Personal Pension Scheme Isle of Man
Wordsworth Pensions Isle of Man
Worthing Personal Pension Scheme Isle of Man
Xerritt Self Invested Personal Pension Scheme Isle of Man
Yarker Family SIPP Isle of Man
Yn Thie Ain Personal Pension Scheme Isle of Man
Yorks Eight Ltd Pension Scheme Isle of Man
ZJP SIPP 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 15 September 2018

ROPS name Change
Hepper Personal Pension Scheme Removed

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
AB Pension Investments Limited Jersey
Abbey National International Limited Pension Scheme Jersey
Alexander Forbes Islands Pension Plan Jersey
Alexander Forbes Jersey Pension Investment Trust Jersey
Alpenhof Ltd Jersey
Amarach Limited Jersey
Beech House Pension Ltd Jersey
Blodwyn Limited Jersey
Blue Riband Jersey Retirement Annuity Trust Scheme Jersey
BNP Paribas Offshore Pension Plan Jersey
Carmen Wealth Limited Jersey
Clever Cat Limited Jersey
Egg and Bacon Limited Jersey
Elian Channel Islands Employee Pension Scheme Jersey
Euphorix Investments Limited Jersey
Fairway Jersey Personal Pension Scheme Jersey
Gulyas Pension Limited Jersey
Heppward Investments Limited Jersey
Highvern Trustees Limited Pension Scheme Jersey
HWJH SIPP Limited Jersey
Intertrust Income Replacement Plan (55) Jersey
Intertrust Income Replacement Plan (Jersey Corporate) Jersey
Jersey Post Group Defined Contribution Scheme Jersey
Jersey Teachers Superannuation Fund Jersey
JFSC 2012 Staff Pension Scheme Jersey
Kesgrave Limited Jersey
L T Retirement Fund Ltd Jersey
Lloyds Bank Offshore Pension Scheme Jersey
Luca Pensions Ltd Jersey
Lutea Jersey Qualifying Retirement Occupational Pension Scheme Jersey
Moore Stephens Channel Islands Pension Plan 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
Public Employees Contributory Retirement Scheme Jersey
Public Employees Pension Scheme Jersey
Rossborough Personal Retirement Plan Jersey
Rozel QROPS Jersey
Santa Caterina Retirement Fund Limited Jersey
Sebastian-Capel Investments Ltd Jersey
Shaws RB Limited Jersey
Trinity Capital Pension Scheme Jersey
Vantage Pension Scheme Jersey
Voisin & Volaw Pension Scheme Jersey

Changes for Jersey at 15 September 2018

ROPS name Change
Rozel QROPS Added
Coco Investments Ltd 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-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.

ROPS Country
LV 1871 Pension Fund DB Liechtenstein
LV 1871 Private Pension Liechtenstein

Luxembourg

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

HMRC 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

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 International Retirement Plan Malta
Elmo US Retirement Plan Malta
Expatriate Retirement Plan Malta
Gemstone Retirement Scheme Malta
Harbour Retirement Scheme Malta
Harbour Retirement Scheme SICAV p.l.c. Malta
Harbour (US Qualified) 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
Pecunia Retirement Benefit Scheme Malta
Pioneer Retirement Plan Malta
Prosperity QROPS Malta Malta
Providence Retirement Plan Malta
STM Malta Pension Contract Plan Malta
STM Malta Personal Retirement Plan Malta
STM Malta Retirement Plan Malta
STM Malta (US) Retirement Plan Malta
Synergy International Pension Plan Malta
US Pathfinder Retirement Scheme Malta

Mauritius

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

HMRC 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
Marina Pension Trust Mauritius
St James QROPS (Mauritius) Mauritius

Netherlands

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

HMRC 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
BeFrank PPi Netherlands
Energise B V DGA Pensioen Netherlands
FM Insurance Europe S.A. by Zwitserleven (SRLEV N.V.) Netherlands
GlaxoSmithKline B.V. by Zwitserleven (SRLEV N.V.) Netherlands
Nationale-Nederlanden Premium Pension Institution Netherlands
Pensioenfonds Horeca & Catering Netherlands
Pensioenfonds Zorg en Welzijn Netherlands
Pension Plan ARP/ASP of Mars Pensioenfonds Netherlands
Rabobank Pensioenfonds Netherlands
Stichting Pensioenfonds Flexsecurity Netherlands
Stichting Pensioenfonds Ing Netherlands
Stichting Pensioenfonds Provisum Netherlands
Stichting Pensioenfonds TNO Netherlands
Stichting Pensioenfonds van de ABN AMRO Bank NV Netherlands
Stichting Pensioenfonds Vopak Netherlands
Stichting. Telegraafpensioenfonds 1959 Netherlands
Wessanen Nederland Holding B.V.by Zwitserleven (SRLEV N.V) Netherlands

Changes for Netherlands at 15 September 2018

ROPS name Change
Stichting Pensioenfonds Provisum Added

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

Changes for New Zealand at 15 September 2018

ROPS name Change
SMS 11 Fund Added
SSAS 10 Fund Removed

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

South Africa

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

HMRC 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
ABSA Group Pension Fund South Africa

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
Nordea Pension Plan Sweden
SPP’s Occupational 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.

ROPS Country
Supply Chain RFID Consulting LLC SEP USA
Transform Group Simplified Employee Pension Plan USA
Published 15 June 2018
Last updated 20 September 2018 + show all updates
  1. One scheme has been removed from the recognised overseas pension schemes notification list.
  2. The recognised overseas pension schemes notification list has been updated with 19 schemes added, 1 amended and 6 removed.
  3. The recognised overseas pension schemes notification list has been updated with 19 schemes added and 2 removed.
  4. The recognised overseas pension schemes notification list has been updated with 19 schemes added and 5 removed.
  5. The recognised overseas pension schemes notification list has been updated with 16 schemes added and 2 deleted.
  6. The recognised overseas pension schemes notification list has been updated with 18 schemes added and 7 deleted.
  7. The recognised overseas pension schemes notification list has been updated with 8 schemes added and 12 removed.
  8. First published.