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United KingdomGOV.UK

HMRC republishes ROPS list for 15 October with new schemes

HMRC's 15 October 2026 ROPS list adds Australian schemes, removes others across Australia, Ireland, the Isle of Man and Jersey, and adds a first Netherlands entry.

By Taxxa AI OyPublished 15 October 2026

Payroll & Labour

HMRC republished its recognised overseas pension schemes notification list for 15 October 2026, with schemes added, removed and amended across Australia, Ireland, the Isle of Man, Jersey and the NetherlandsGOV. The list is the twice-monthly publication, on the 1st and 15th, through which scheme managers notify HMRC that their scheme meets the conditions to be a recognised overseas pension schemeGOV. Administrators of United Kingdom registered schemes use it as one part of their due diligence before an overseas transfer, but appearance on the list guarantees nothing: HMRC states it cannot guarantee that listed entities are ROPS or that transfers to them will be free of United Kingdom taxGOV.

Australia accounts for most of the movement. Twenty-two schemes were addedGOV, including AF Super Fund, Barney Dees SMSF, Blackbrough Family Super Fund, BMK Retreat SMSF and Bradshaw Family Hope for the Future Super Fund. Ten Australian schemes were removedGOV, including Gorgeon Super Fund, H McIvor Superannuation Fund, Judd McInerney Super and Matthews Family Superannuation Fund. One entry was amended: Aitken SMS became Aitken SMSF.

In Ireland, the Accenture Defined Contribution Pension Plan was removed. In the Isle of Man, five SIPPs and pension funds were removed: Beautiful Wings SIPP, Got There, Parkshot SIPP, Sue Collister Pension Fund and SJ Bridson IoM SIPP. In Jersey, Heppward Investments Limited was added and the Ogier Channel Islands Employee Pension Scheme was removed, while the Marianne Sunier Approved Drawdown Contract, removed in the previous edition, was added back. The Netherlands gained its first entry in this cycle, Nearfield Instruments B.V.GOV, with a new Netherlands change-log section recording the addition.

The practical consequence turns on the distinction HMRC draws between notification and qualification. The published list shows only that a scheme manager has notified HMRC, wishes to appear, and has undertaken to provide informationGOV; it does not show that the scheme meets the ROPS requirementsGOV, which is a factual test that must be checked before a transferGOV. Every qualifying recognised overseas pension scheme must first be a ROPSGOV, and for a transfer to be made without United Kingdom tax charges what matters is whether the receiving scheme meets the requirements to be a QROPSGOV. Checking the list no more than one day before the transfer confirms only the notification limbGOV. Transfers to an entity that appears on the list but does not in fact meet the QROPS requirements attract United Kingdom tax chargesGOV, including an unauthorised payments charge of 40%GOV and possibly a surcharge of a further 15% on the memberGOV, plus a scheme sanction charge on the administratorGOV.

Removal from the list has several possible meanings, and HMRC cannot say why a particular entity disappeared without the scheme manager's written authorisationGOV. A manager may have asked for voluntary removal while the scheme remains a QROPS, in which case transfers before and after removal may still be recognised. The scheme may have ceased to be a QROPS, in which case transfers before withdrawal should be recognised but later transfers are unauthorised payments. HMRC may have suspended the entity pending review, or discovered the ROPS notification was incorrect from the start, in which case transfers were never recognised.GOV Administrators who transferred in the genuine belief the receiving scheme was a QROPS may apply for discharge of the scheme sanction chargeGOV, but must show sufficient due diligenceGOV, and the member's own charge may still standGOV.

Legal basis: Finance Act 2004 ss 150(8) and 169 (ROPS notification); HMRC Pensions Tax Manual PTM112400 (the published notification list).

Before any overseas transfer to an Australian SMSF, Isle of Man SIPP or other scheme touched on 15 October 2026, re-check the current ROPS notification list no more than one day before the transfer and verify the receiving scheme still meets the QROPS requirements.

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