CIPP Payroll: need to know - 2022-23

`The Chartered Institute of Payroll Professionals

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Recognised overseas pension schemes notification list Published: 1 September 2022 Emailed: 1 September 2022

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 two scheme names added to the list and five removed. There are no amendments cited in the release.

HMRC list the updates, as follows.

Schemes added

Australia

Kwok SMSF

Jersey

Esterel Investments Limited

Schemes removed

Australia

Glennie Superannuation Fund Miller Time Super Fund S and J Friend Super Fund

Guernsey

No. 4 Retirement Annuity Trust Scheme St Jacques No3 Pension Plan

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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Recognised overseas pension schemes notification list Published: 21 September 2022 Emailed: 28 September 2022

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 29 scheme names added to the list and 13 removed. There are no amendments cited in the release.

HMRC list the updates, as follows.

cipp.org.uk

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