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  3. Pensions and ageing society
HMRC internal manual

Pensions Tax Manual

From:
HM Revenue & Customs
Published
27 March 2015
Updated:
14 May 2025 - See all updates
  1. Back to contents
  2. PTM110000

PTM112000 - International: qualifying recognised overseas pension schemes (QROPS): contents

  1. PTM112010
    Introduction
  2. PTM112100
    What makes a scheme a QROPS
  3. PTM112200
    What is an overseas pension scheme
  4. PTM112300
    What is a recognised overseas pension scheme
  5. PTM112400
    The published list of notifications that a scheme meets the ROPS conditions
  6. PTM112500
    Exclusion and other loss of QROPS status
  7. PTM112600
    Re-notifying QROPS status
  8. PTM112700
    Reports to be made to HMRC automatically
  9. PTM112720
    Information to be provided on request to HMRC
  10. PTM112750
    Information to members and other schemes
  11. PTM112800
    Reporting by former QROPS
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