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FAQ 26 – Is a QROPS subject to the same rules as a UK pension?

The same rules and regulations apply to a QROPS as a UK pension for a period of 5 years; once you have been a non-UK resident for 5 years or over, UK pension restrictions are lifted and the scheme no longer has an obligation to report to HMRC. Until this 5 year period is over, you must report any payments made to HMRC and you may be asked to complete a self-assessment return.

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