HMRC guidance: Overseas pensions - pension transfers updated
Released 09 February 2018
HMRC have updated guidance on the overseas pension schemes transfer charge and conditions that apply.
Overseas pensions: pension transfers explains how qualifying recognised overseas pension scheme (QROPS) managers report pension transfers and when tax needs to be paid. The guidance has been updated to add more information about the overseas transfers charge and the conditions that apply.
View the updated guidance at Overseas pensions: pension transfers.