CIPP Payroll: need to know 2020-21

3 December 2020

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 17 scheme names added to the list, and five scheme names 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

ANDHELL Super Burton Sawyer Superannuation Fund C&N Superannuation Fund Campbell ROPS Fund

Crossley Family Super Fund Gaynor Jones Super Fund Paul M Wood Super Fund Porter ROPS Fund R&J McLeish Super Fund Sundance Super Fund Thira Effect Super Fund Wyandra Kwetu Super Fund

Guernsey

Mirylor Retirement Annuity Trust

Isle of Man

JLM Retirement Limited TIKITIBOO SIPP Yellow Poppy SIPP

Netherlands

Mollie B.V. by Brand New Day

Schemes removed

Australia

C.P. Eapen Superannuation Fund David Tudor Evans Super Fund

Isle of Man

Doonhamer SIPP Greaves Personal Pension Scheme

Malta

Prosperity QROPS Malta

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

The Chartered Institute of Payroll Professionals

Payroll: need to know

cipp.org.uk

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