CIPP Payroll: need to know - 2022-23

`The Chartered Institute of Payroll Professionals

News On Line

Recognised overseas pension schemes notification list Published: 4 January 2023 Emailed: 4 January 2023

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 12 scheme names added to the list, ten removed and one name change.

HMRC list the updates, as follows.

Schemes added

Australia

AEC Superfund Brightwell and Cole Super Fund BusseBerger Super Fund Cirrus 272 SMSF England Superannuation Fund My Options NAM Rops Super R & K Kennedy Super Fund RA Smith Superannuation Fund TCP SMSF

Guernsey

Pearl Retirement Annuity Trust Scheme

Jersey

La Genestiere Limited

Netherlands

Pacmed B.V.

Schemes removed

Australia

Arian Superannuation Fund No 2 B&V Bayly Super Fund Gillespie Super Fund Marshans Super Fund Payne Latimer Super Fund Taylor Newman Super Fund Yates SuperFund

Isle of Man

Swayne Personal Pension Scheme

Jersey

Euphorix Investments Ltd

Netherlands

Epilog Laser BV

Schemes removed

Australia

cipp.org.uk

Page 201 of 238

Made with FlippingBook - Online magazine maker