FOR FINANCIAL ADVISERS ONLY
FOR FINANCIAL ADVISERS ONLY
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Pensions

Completing Forms

QROPS and Chargeable Events

Our UK tax reporting obligations as an offshore insurance company in respect of QROPS investing into our offshore bonds, and taxation of the offshore investment bond held by a QROPS where the member has subsequently become UK resident. Topic:QROPS & QNUPS
Pen and cards

Bankruptcy and pension scheme benefits

This article outlines the impact on an individual’s pension benefits if they are declared bankrupt. Topic:Planning Solutions
Open book

Comparison of QROPS jurisdictional rules

The table below gives a broad comparison of some of the benefits and taxation rules that can be taken from a QROPS that would apply in certain jurisdictions based on the client being and remaining a non-UK resident. This is not a comprehensive list. Topic:QROPS & QNUPS
Analysis

QROPS rules and reporting

How an overseas pension scheme can qualify as a QROPS, what undertakings such schemes must make to UK HM Revenue & Customs and the requirements on UK registered pension scheme transferring pension funds to QROPS. Topic:QROPS & QNUPS
Ballot Box

QNUPS – your questions answered

This article aims to provide generic information for financial advisers about the features of overseas pension schemes that also meet the Qualifying Non-UK Pension Schemes regulations. Topic:QROPS & QNUPS
Coloured Housing

Overseas pensions and QROPS requirements

The impact on clients holding overseas pensions that previously met the Qualifying Recognised Overseas Pension Schemes requirements, but subsequently no longer meet the requirements to be a Qualifying Recognised Overseas Pension Scheme. Topic:QROPS & QNUPS
Coins

Transfers into QROPS

This article aims to provide areas for financial advisers to consider when advising clients on transferring a UK pension into a Qualifying Recognised Overseas Pension Scheme. Topic:QROPS & QNUPS
Presentation

QROPS – the reasons why

This article explains the customer benefits of investing into a Qualifying Recognised Overseas Pension Scheme (QROPS). Topic:QROPS & QNUPS
QNUPS and UK IHT

QNUPS and UK IHT

This article explains what Qualifying Non UK Pension Schemes are and the current UK inheritance tax position for these schemes. Topic:QROPS & QNUPS
QNUPS and UK Collective Investments

QNUPS and UK Collective Investments

This article explains our understanding of the taxation of the UK collective investments held by a Qualifying Non-UK Pension Scheme where the member is, or has become UK resident. Topic:QROPS & QNUPS

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