HMRC's latest ROPS list adds 25 schemes, removes 17, as EEA parity rule beds in

HMRC maintains a notification list of overseas pension schemes that have told it they meet the recognised overseas pension scheme (ROPS) conditions. The latest refresh added 25 schemes, removed 17 and amended one. For advisers handling overseas transfers, the operative detail is not the names but the disclaimer: presence on the list is a self-certification, not an HMRC warranty against UK tax.

• The 15 October 2026 update added 25 schemes, removed 17 and amended one on the ROPS notification list.
• HMRC updates the list on the 1st and 15th of each month, deferring to the next working day where that falls on a weekend or UK public holiday.
• HMRC states it cannot guarantee entries are ROPS or that transfers will be free of UK tax, and will usually pursue UK tax charges and interest, plus penalties in appropriate cases, even where a scheme appears on the list.
• From 6 April 2025, Overseas Pension Schemes and ROPS established in the EEA must meet the same conditions as schemes in the rest of the world.
• HMRC may remove schemes at short notice while reviews are carried out, for example where fraudulent activity is suspected.

Executive summary

HM Revenue & Customs' recognised overseas pension schemes (ROPS) notification list contains pension schemes that have told HMRC they meet the conditions to be a ROPS and have asked to be included. The page, first published on 15 June 2018,…

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