Qualifying recognised overseas pension schemes (QROPS)
Definition
Effect of status
Commentary –
6.9.4
HMRC recognition
Commentary –
6.9.7
Information requirements
Inspection powers
Commentary –
6.9.7
Loss of status
Overseas transfer charges
Commentary –
9.4.7
Qualifying conditions
Qualifying conditions pension schemes (QROPS)
Benefits tax relief
Commentary –
9.4.3
Location/scheme type test
Commentary –
9.4.3
Notifying HMRC
Commentary –
9.4.4
Overseas pension scheme
Commentary –
9.4.2
Pension age test
Commentary –
9.4.3
Recognised overseas scheme
Commentary –
9.4.3
Regulation requirements test
Commentary –
9.4.2
Sub-requirements
Commentary –
9.4.3
Tax recognition tests
Commentary –
9.4.2
Reporting
Transfers
Withdrawal of status