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    Please provide as much detail as possible in regards to the reason for your enquiry so our tax advisers can prepare and tailor their response to reflect your needs. We will endeavour to - respond / call you back - to discuss your enquiry and you will not be charged for this time.

  • This field is for validation purposes and should be left unchanged.
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    We have recently just finished providing tax advice to a client who holds his money in a former QROPS (Qualifying Recognised Overseas Pension Scheme) held in Guernsey (this was ‘de-listed) as part of HMRC’s action against the jurisdiction a few years ago. The advance provided a review of his current options around his Relevant Non-UK scheme (RNUKS).

    Essentially, one applies a statutory fiction created by Schedule 34 of FA 2004, which means that one pretends that the RNUKS is a UK registered pension scheme. Accordingly, if the transfer is one which would be permitted by a registered scheme then it is considered to be permitted for the RNUKS. Therefore, a transfer may be made by a RNUKS to either a UK registered scheme or a QROPS.

    If you have any similar requirements then please let us know.

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