Overseas pension scheme notification list

Understanding the notification list

Independent reference site, not HM Revenue & Customs or a public authority.

The list records schemes that have told HMRC they meet the ROPS conditions and asked to appear.

Limits of listing

HMRC does not guarantee that listed schemes qualify as recognised overseas pension schemes (ROPS) or that transfers to them will be free of UK tax. Inclusion records self-notification, not HMRC approval or financial suitability.

HMRC says UK tax charges may arise even when a scheme appears on this list. Check the latest original publication and seek suitable professional advice before making a transfer.

Original publication

HMRC notification list and guidance.