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FAQ 1 – What are Qualifying Recognised Overseas Pension Schemes?

  • A Qualifying Recognised Overseas Pension Scheme, commonly abbreviated to QROPS is;
    • Qualifying to receive a transfer from a UK pension scheme.
    • Recognised by Her Majesty’s Revenue & Customs (HMRC)
    • Overseas in a jurisdiction that will adhere to certain pension rules or has a formal double taxation agreement and exchange of information with the UK.
    • Pension Scheme that is available to residents of the overseas jurisdiction.

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