Yes. Some SIPPs are branded as ‘international’ when there is little or no difference between how they and a standard UK SIPP work. Transfers to an international SIPP and the funds within them are subject to the lifetime allowance, annual contribution caps, pension age limits and other rules as any other UK pension. Unlike a QROPS, international SIPP operators do not have to make reports to HM Revenue & Customs, and the overseas transfer charge does not apply.