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Qualifying Recognised Overseas Pension Scheme

An overseas pension scheme that satisfies HMRC requirements. Transfers may be made to a QROPS much as they could to another Registered Pension Scheme.

QROPS

Qualifying Recognised Overseas Pension Scheme

Articles

Proposed Changes to Pensions Legislation

The draft Finance Bill was issued on 9 December 2010. Royal Assent is not expected until July 2011, so it is possible the laws summarised below may change before they are enacted. Comments on the draft legislation are invited before 9 February 2011.

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