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Transfers from a registered pension scheme to a QROPS

Transfers from non-registered pension schemes to a QROPS

Essential principles of the overseas transfer charge

When the overseas transfer charge doesn’t apply – the exclusion conditions

Examples of when a transfer is not subject to the overseas transfer charge

When the overseas transfer charge arises due to a change in circumstances after a transfer

Calculating the amount of the overseas transfer charge

Examples of calculating the amount of the overseas transfer charge on transfer from a registered pension scheme

Examples of calculating the amount of the overseas transfer charge on transfer from a QROPS or former QROPS

Examples of calculating the amount of the overseas transfer charge on transfer from a relieved relevant non-UK scheme

When the overseas transfer charge may be repaid

Discharge from liability to the overseas transfer charge

Member actions - information to be provided before the transfer

Member actions - Information they have to provide after the transfer to a QROPS

Scheme administrator actions - before the transfer

Scheme administrator actions – after the transfer

Scheme manager actions – before the transfer

Scheme manager actions – after the transfer