The Recognised Overseas Pension Schemes (ROPS) List contains the overseas pension schemes that have said to HMRC they want to be included on it when it’s updated twice a month.
The 15th of June 2020 update adds 37 schemes as follows:
- Australia – Alison J Ainsworth Superannuation Fund
- Australia – Beck Super Fund
- Australia – C Andrew Jefferson
- Australia – Clappersgate Super
- Australia – Coco Super Fund
- Australia – Coutts Superannuation Fund
- Australia – DHB Whitehurst SMSF
- Australia – Dr Nicola Louise McBlain Superannuation Fund
- Australia - Edwards Super Fund
- Australia - Foxworth Super Fund
- Australia - Harbuz Retirement Fund
- Australia - Ian Wadforth Superannuation Fund
- Australia - K.J & A Crane Superannuation Fund
- Australia - Mansfield Superfund
- Australia - MISU 2000 Superannuation Fund
- Australia - Moseley Super Fund
- Australia - Nervy & James Superannuation Fund
- Australia - Parrish Family Super Fund
- Australia - PB Investment Fund
- Australia - Powell Super Fund
- Australia - Q4 Super
- Australia - R M Harris Superannuation Fund
- Australia - SIRRON SUPERANNUATION FUND
- Australia - Smith & Longden Superannuation Fund
- Australia - SS King Super Fund
- Australia - Stephen Jones and Joanne-Neave Jones Super
- Australia - Strudders Super Fund
- Australia - T & J Garvan Super Fund
- Australia - Welsh SMSF
- Australia - Willis Family Super Fund
- Australia - Woodpine Super Fund
- Gibraltar - Aria IP Gibraltar QROPS Pension Scheme
- Gibraltar - Aurora Europa Lite Pensions Trust
- Gibraltar - Berkeley Retirement Benefit Scheme
- Gibraltar - Evolve Retirement Benefit Scheme
- Ireland - Kevin Gallagher SSAP
- Netherlands - Stichting Personeelspensioenfonds APG
There are no changes or removals.
HMRC gives the following advice to users of the ROPS list:
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.
Global Payroll Association Comment
We strongly recommend looking at the list to check for pension scheme updates appropriate to the country you are transferring funds to and from.
The Recognised Overseas Pension Schemes (ROPS) List contains the overseas pension schemes that have said to HMRC they want to be included on it when it’s updated twice a month.
The 15th of June 2020 update adds 37 schemes as follows:
- Australia – Alison J Ainsworth Superannuation Fund
- Australia – Beck Super Fund
- Australia – C Andrew Jefferson
- Australia – Clappersgate Super
- Australia – Coco Super Fund
- Australia – Coutts Superannuation Fund
- Australia – DHB Whitehurst SMSF
- Australia – Dr Nicola Louise McBlain Superannuation Fund
- Australia - Edwards Super Fund
- Australia - Foxworth Super Fund
- Australia - Harbuz Retirement Fund
- Australia - Ian Wadforth Superannuation Fund
- Australia - K.J & A Crane Superannuation Fund
- Australia - Mansfield Superfund
- Australia - MISU 2000 Superannuation Fund
- Australia - Moseley Super Fund
- Australia - Nervy & James Superannuation Fund
- Australia - Parrish Family Super Fund
- Australia - PB Investment Fund
- Australia - Powell Super Fund
- Australia - Q4 Super
- Australia - R M Harris Superannuation Fund
- Australia - SIRRON SUPERANNUATION FUND
- Australia - Smith & Longden Superannuation Fund
- Australia - SS King Super Fund
- Australia - Stephen Jones and Joanne-Neave Jones Super
- Australia - Strudders Super Fund
- Australia - T & J Garvan Super Fund
- Australia - Welsh SMSF
- Australia - Willis Family Super Fund
- Australia - Woodpine Super Fund
- Gibraltar - Aria IP Gibraltar QROPS Pension Scheme
- Gibraltar - Aurora Europa Lite Pensions Trust
- Gibraltar - Berkeley Retirement Benefit Scheme
- Gibraltar - Evolve Retirement Benefit Scheme
- Ireland - Kevin Gallagher SSAP
- Netherlands - Stichting Personeelspensioenfonds APG
There are no changes or removals.
HMRC gives the following advice to users of the ROPS list:
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.
Global Payroll Association Comment
We strongly recommend looking at the list to check for pension scheme updates appropriate to the country you are transferring funds to and from.