The list of Recognised Overseas Pensions Schemes (ROPS) notifications has been updated.
The list is of schemes that have told HMRC they meet the conditions to be a ROPS and have asked to be included on the list.
There have been 18 scheme names added to the list, and two removed. No amendments have been cited in this update.
A very welcome change is that HMRC now list the updates, as follows.
Schemes added
Australia
Ashby Super Fund Banksia Tree Superannuation Fund Deb & Marty Superannuation Fund Duncan Super SMSF Gilhooley Super Fund Greg Potts Superannuation Fund Hannah Johnston Superannuation Fund Hatters Superannuation Fund KM Daley Super Fund LM Darrington Superannuation Fund
Louise Falkov Retirement Fund McGown Superannuation Fund ND & DM Robertson Super Fund PJW Super Fund Stephenson Family Super White Frythe Fund
Ireland
Andrew Robertson Low Pension Trust
Switzerland
Independent Freizuegigkeitsstiftung
Schemes removed
Isle of Man
JBD Personal Pension Scheme
Jersey
Sebastian-Capel Investments Ltd
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 - find out about the changes for ROPS requirements.
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The Chartered Institute of Payroll Professionals
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