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Non-residence Enhancement Factor and the LTA for Money Purchase Schemes

These details are an overview of the non-residence enhancement factors for money purchase schemes.
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General comparison between QROPS for UK residents and non-residents

This tables shows a broad comparison of benefits (or not) of QROPS for UK residents and non-residents compared to a standard UK registered pension scheme.
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QNUPS – your questions answered

This article aims to provide generic information for financial advisers about the features of overseas pension schemes that also meet the Qualifying Non-UK Pension Schemes regulations.

Requirement for advising on a QROPS transfers from a UK Defined Benefit Scheme

Clients will now need expert pensions advice before transferring UK Defined Benefit schemes to a Qualifying Recognised Overseas Pension Scheme (QROPS) which further emphasises the importance of independent advice in this area.

QROPS rules and reporting

How an overseas pension scheme can qualify as a QROPS, what undertakings such schemes must make to UK HM Revenue & Customs and the requirements on UK registered pension scheme transferring pension funds to QROPS.
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The overseas transfer charge

The overseas transfer charge rules apply to pension transferred from UK registered pension schemes to QROPS where the request to transfer is made on/after 09 March 2017.
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QROPS and the overseas transfer charge

The UK Government has announced a 25% tax charge that applies to certain transfers from UK registered pension schemes to QROPS.
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QROPS and Chargeable Events

Our UK tax reporting obligations as an offshore insurance company in respect of QROPS investing into our offshore bonds, and taxation of the offshore investment bond held by a QROPS where the member has subsequently become UK resident.
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Comparison of QROPS jurisdictional rules

This table gives a broad comparison of some of the benefits and taxation rules that can be taken from a QROPS that would apply in certain jurisdictions. This is not a comprehensive list.
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Overseas pensions and QROPS requirements

The impact on clients holding overseas pensions that previously met the Qualifying Recognised Overseas Pension Schemes requirements, but subsequently no longer meet the requirements to be a Qualifying Recognised Overseas Pension Scheme.

Transfers into QROPS

This article aims to provide areas for financial advisers to consider when advising clients on transferring a UK pension into a Qualifying Recognised Overseas Pension Scheme.


This article explains what Qualifying Non UK Pension Schemes are and the current UK inheritance tax position for these schemes.
QNUPS and UK Collective Investments

QNUPS and UK Collective Investments

This article explains our understanding of the taxation of the UK collective investments held by a Qualifying Non-UK Pension Scheme where the member is, or has become UK resident.

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