CIPP Payroll: need to know - 2023-24

The Chartered Institute of Payroll Professionals

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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: 2 October 2023 Emailed: 4 October 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 16 scheme names added to the list, six removed and one amended.

HMRC list the updates, as follows.

Schemes added

Australia

CGrant Super Fund Coconino Superannuation Fund

Gap Life Super Ian N Gill Super Linden Payton Super Matthew Rule Superannuation Fund MDD Super Fund Parry Family Super Fund Peter & Linda Chang SMSF PTF SMSF Rymer & Hyne SMSF Saunders & McArthur QROPS Super Surfside Dreaming The Trustee For J&S Retirement Super Fund Thirlwell Super Fund Y and A Freeman SMSF Super Fund

Schemes removed

Australia

McAtee Family Super Fund Sidebotham Super Fund STDKL Family Fund Top End Investing Strategy

Guernsey

M & C Paul Retirement Annuity Trust Scheme Julia Hands Retirement Annuity Scheme

Schemes amended

Australia

Brady Family Superannuation Fund (formerly Brady Family Super Fund)

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