CIPP Payroll: need to know - 2022-23

`The Chartered Institute of Payroll Professionals

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G & C Brown Personal Pension Scheme

Schemes removed

India

SBI Life — Smart Annuity Plus (previously SBI Life — Annuity Plus)

Netherlands

Mollie B.V. by ASR Premiepensioeninstelling N.V. (previously Mollie BV by Brand New Day) TicketSwap B.V. by ASR Premiepensioeninstelling N.V. (previously TicketSwap B.V. by Brand New Day) TripActions Labs B.V. by ASR Premiepensioeninstelling N.V. (previously TripActions Labs BV by Brand New Day) 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: 18 October 2022 Emailed: 19 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 eight scheme names added to the list, 12 removed and one amended. The changes notes indicate 14 names have been removed, we will update if a correction is issued.

HMRC list the updates, as follows.

Schemes added

Australia

Andrew David Palmer Super Fund Blood Sweat and Years Super Fund Clyne Superannuation Fund Henderson Family SMSF Pty Ltd S and J Friend Super Fund

Guernsey

Rawlings Trust

Jersey

Freeman Pension Limited Holson Limited

Schemes removed

Australia

J and L Kerwin Superannuation Fund Vivienne Lee Qrop Superfund

Ireland

cipp.org.uk

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