Definition

Commentary – Gaines on Pension Tax 6.9.7Gaines on Pension Tax 9.3.7

Effect of status

Commentary – Gaines on Pension Tax 6.9.4

HMRC recognition

Commentary – Gaines on Pension Tax 6.9.7

Information requirements

Commentary – Gaines on Pension Tax 6.9.7Gaines on Pension Tax 9.4.4

Inspection powers

Commentary – Gaines on Pension Tax 6.9.7

Loss of status

Commentary – Gaines on Pension Tax 6.9.4Gaines on Pension Tax 9.4.5

Overseas transfer charges

Commentary – Gaines on Pension Tax 9.4.7

Qualifying conditions

Commentary – Gaines on Pension Tax 6.9.3Gaines on Pension Tax 9.4.1Gaines on Pension Tax 9.4.3

Qualifying conditions pension schemes (QROPS)

Location/scheme type test

Commentary – Gaines on Pension Tax 9.4.3

Notifying HMRC

Commentary – Gaines on Pension Tax 9.4.4

Overseas pension scheme

Commentary – Gaines on Pension Tax 9.4.2

Pension age test

Commentary – Gaines on Pension Tax 9.4.3

Recognised overseas scheme

Commentary – Gaines on Pension Tax 9.4.3

Regulation requirements test

Commentary – Gaines on Pension Tax 9.4.2

Sub-requirements

Commentary – Gaines on Pension Tax 9.4.3

Tax recognition tests

Commentary – Gaines on Pension Tax 9.4.2

Reporting

Commentary – Gaines on Pension Tax 6.9.7Gaines on Pension Tax 9.4.4

Transfers

Commentary – Gaines on Pension Tax 6.9.1Gaines on Pension Tax 6.19.5Gaines on Pension Tax 9.4.6Gaines on Pension Tax 9.4.8

Withdrawal of status

Commentary – Gaines on Pension Tax 6.9.7Gaines on Pension Tax 9.4.6