CIPP Payroll: need to know - 2022-23

`The Chartered Institute of Payroll Professionals

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Moore Stephens Channel Islands Pension Plan Shaws RB Limited

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: 4 October 2022 Emailed: 5 October 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 nine scheme names added to the list, seven removed and four amended.

HMRC list the updates, as follows.

Schemes added

Australia

Arnold Superannuation Fund HR Piglet Superfund M Evans SMSF Super Fund Milkcrate Superannuation Fund SFW Super Sullivan SMSF Trickey Super Fund

Malta

Elmo International Retirement Plan

Netherlands

DyDL OpCo C.V.

Schemes removed

Australia

David Kerr Super Fund Jacqs Retirement Fund

Guernsey

Rawlings Trust

Ireland

BCWM PRSA Philip Browne Pension Trust

Isle of Man

Coombe DM Personal Pension Scheme

cipp.org.uk

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