Check the recognised overseas pension schemes notification list
Source: gov.uk (2025-12-01)

Find schemes that have told HMRC they meet the conditions to be a recognised overseas pension scheme (ROPS).

About this list

This list contains pension schemes that have told HMRC that they meet the conditions to be a recognised overseas pension scheme (ROPS) and have asked to be included on the list.

An updated list of ROPS notifications is published on the 1st and 15th day of each month. If this date falls on a weekend or UK public holiday the list will be published on the next working day.

Sometimes the list is updated at short notice to temporarily remove schemes while reviews are carried out, for example where fraudulent activity is suspected.

We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings.

We will usually pursue any UK tax charges (and interest for late payment) arising from transfers to overseas entities that do not meet the ROPS requirements even when they appear on this list.

This includes where the ROPS requirements have changed and where taxpayers are overseas. We will also charge penalties in appropriate cases.

Tax relief is given on pensions to encourage saving to provide benefits in later life. Accessing benefits (directly or indirectly) before the age of 55 will result in a liability to UK tax charges in all but the most exceptional circumstances.

You should seek suitable professional advice, including from a regulated financial adviser.

Countries A to C

Australia

We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes (https://www.gov.uk/government/collections/overseas-pension-schemes).

Changes made for Australia on 1 December 2025

Austria

We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes (https://www.gov.uk/government/collections/overseas-pension-schemes).

Barbados

We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes (https://www.gov.uk/government/collections/overseas-pension-schemes).

Belgium

We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes (https://www.gov.uk/government/collections/overseas-pension-schemes).

Bulgaria

We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes (https://www.gov.uk/government/collections/overseas-pension-schemes).

Canada

We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes (https://www.gov.uk/government/collections/overseas-pension-schemes).

Countries D to F

EU Institution

We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes (https://www.gov.uk/government/collections/overseas-pension-schemes).

Countries G to I

Germany

We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes (https://www.gov.uk/government/collections/overseas-pension-schemes).

Gibraltar

We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes (https://www.gov.uk/government/collections/overseas-pension-schemes).

Guernsey

We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes (https://www.gov.uk/government/collections/overseas-pension-schemes).

Changes made for Guernsey on 1 December 2025

Hong Kong

We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes (https://www.gov.uk/government/collections/overseas-pension-schemes).

Iceland

We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes (https://www.gov.uk/government/collections/overseas-pension-schemes).

India

We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes (https://www.gov.uk/government/collections/overseas-pension-schemes).

Ireland

We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes (https://www.gov.uk/government/collections/overseas-pension-schemes).

Isle of Man

We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes (https://www.gov.uk/government/collections/overseas-pension-schemes).

Italy

We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes (https://www.gov.uk/government/collections/overseas-pension-schemes).

Countries J to L

Jersey

We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes (https://www.gov.uk/government/collections/overseas-pension-schemes).

Kenya

We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes (https://www.gov.uk/government/collections/overseas-pension-schemes).

Latvia

We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes (https://www.gov.uk/government/collections/overseas-pension-schemes).

Luxembourg

We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes (https://www.gov.uk/government/collections/overseas-pension-schemes).

Countries M to R

Malta

We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes (https://www.gov.uk/government/collections/overseas-pension-schemes).

Netherlands

We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes (https://www.gov.uk/government/collections/overseas-pension-schemes).

New Zealand

HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes (https://www.gov.uk/government/collections/overseas-pension-schemes).

Changes made for New Zealand on 1 December 2025

Norway

We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes (https://www.gov.uk/government/collections/overseas-pension-schemes).

Countries S to Z

Slovakia

We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes (https://www.gov.uk/government/collections/overseas-pension-schemes).

Spain

We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes (https://www.gov.uk/government/collections/overseas-pension-schemes).

Sweden

We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes (https://www.gov.uk/government/collections/overseas-pension-schemes).

Switzerland

We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes (https://www.gov.uk/government/collections/overseas-pension-schemes).

Uganda

We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes (https://www.gov.uk/government/collections/overseas-pension-schemes).