RPSM14101000 - Technical Pages: Transfers: Recognised transfers from registered pension schemes: Contents

Recognised transfers from registered pension schemes: Contents


RPSM14101010Transfer to another registered pension scheme
RPSM14101020Transfer to a non-registered pension scheme abroad which is a qualifying recognised overseas pension scheme
RPSM14101030Overseas pension scheme
RPSM14101035Regulation conditions that a scheme has to meet to be an overseas pension scheme
RPSM14101036Tax recognition conditions that a scheme has to meet to be an overseas pension scheme
RPSM14101037Conditions that a scheme established by an international organisation has to meet to be an overseas pension scheme
RPSM14101040Recognised overseas pension scheme
RPSM14101046List of countries and territories with which the UK has a DTA that contains exchange of information and non-discrimination conditions
RPSM14101050Qualifying recognised overseas pension scheme
RPSM14101053Published list
RPSM14101055Removal of schemes from published list
RPSM14101058Exclusion of scheme
RPSM14101060Tax position on transfer to a qualifying recognised overseas pension scheme
RPSM14101070Reporting requirements on transfer to a qualifying recognised overseas pension scheme
RPSM14101080Transfer to a deferred annuity contract or buyout policy
RPSM14101090Transfer of pension rights which includes contracted-out rights
RPSM14101100Transfers to the Pension Protection Fund