Check the recognised overseas pension schemes notification list
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.
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
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.
HMRC 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. HMRC will also charge penalties in appropriate cases. Find out about the changes for ROPS requirements.
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
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
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.
| ROPS | Country |
|---|---|
| 007 Superannuation Fund | Australia |
| 148MR Super | Australia |
| 4KST Superannuation Fund | Australia |
| 6Tree Superannuation Fund | Australia |
| 7 Diamond Superannuation Fund | Australia |
| 8motions Super Fund | Australia |
| A.J. Weekes Superannuation Fund | Australia |
| A & D Booth Superannuation Fund | Australia |
| A & L Lam-Po-Tang Superannuation Fund | Australia |
| A & S Davison Superannuation Fund | Australia |
| A and A Henry Self Managed Super Fund | Australia |
| A and R McLeod Superannuation Fund | Australia |
| A and R Milburn Super Fund | Australia |
| A Baron SMSF | Australia |
| A Pytches Super Fund | Australia |
| A S Hatton SMSF | Australia |
| A W Ghee Superannuation Fund | Australia |
| A&A Latham Superannuation Fund | Australia |
| A&B Atkinson Superannuation Fund | Australia |
| A&C Warburton Super Fund | Australia |
| A&J Florence SMSF | Australia |
| A&J Scott SMSF | Australia |
| A&J Smith Super Fund | Australia |
| A&SA Kajee SMSF | Australia |
| Aaggersberg Superfund | Australia |
| AA Rudge SMSF | Australia |
| AB France Super | Australia |
| ABG Super | Australia |
| AC Durkin Super Fund | Australia |
| AdamG Super Fund | Australia |
| Adams ROPS Fund | Australia |
| Adams Superannuation Fund | Australia |
| Adawn Super Fund | Australia |
| ADNPP Super Fund | Australia |
| ADP ROPS Fund | Australia |
| Adrian Downes Superfund | Australia |
| AdrianFlorrie Super Fund | Australia |
| AEC Superfund | Australia |
| Aerotroy Super Fund | Australia |
| AG Edwards Superannuation Fund | Australia |
| AG SMSF | Australia |
| Agnew Superannuation Fund | Australia |
| AITON#1 Super Fund | Australia |
| AJ and AJ Glass SMSF | Australia |
| Ajgarni Needham Family Super Fund | Australia |
| AJW Super Fund | Australia |
| AK Revis Super | Australia |
| AK Robinson Super Fund | Australia |
| AK Swift SMSF Super Fund | Australia |
| AKAH Superannuation Fund | Australia |
| Akiacopi Super Fund | Australia |
| AKMD Superannuation Fund | Australia |
| AKSU Superannuation Fund | Australia |
| Aktaia Superfund | Australia |
| Alamo33 Super Fund | Australia |
| Alan and Lynda McKay Superannuation Fund | Australia |
| Alan David Turner Super Fund | Australia |
| Alan McGarragh Superannuation Fund | Australia |
| Alan Sherry SMSF | Australia |
| Alberto Alvarez-Campos Super Fund | Australia |
| Alcock Superannuation Fund | Australia |
| Aldridge Superannuation Fund | Australia |
| ALEA Super Fund | Australia |
| Alison Berry Family Superannuation Fund | Australia |
| Alison J Ainsworth Superannuation Fund | Australia |
| Alison Laird Superannuation Fund | Australia |
| Allen Family Super Fund | Australia |
| Almscliffe Super Fund | Australia |
| Altamira Superfund | Australia |
| Altrincham Superannuation Fund | Australia |
| AM Foulds SMSF | Australia |
| AMG1964 Super Fund | Australia |
| AMIR Taylor Super | Australia |
| Anderson Family Superannuation Fund | Australia |
| ANDHELL Super | Australia |
| Andrew Barton Superannuation Fund | Australia |
| Andrew Bernard Tooth QROPS Super Fund | Australia |
| Andrew Hobbs Superfund | Australia |
| Andrew Joseph Spivey Super Fund | Australia |
| Andrew P Gardner Super Fund | Australia |
| Andrew Valentine Superannuation Fund | Australia |
| Andy and Julie’s Super Retirement Fund | Australia |
| Angie Mac Super Fund | Australia |
| Animal Super Fund | Australia |
| Anjala Super Fund | Australia |
| Anlezark Family SMSF | Australia |
| Ann Barson Super Fund | Australia |
| Anne Hynes & Philip Wilson SMSF | Australia |
| Anne & Andrew Palmer Super Fund | Australia |
| Ant Super Fund | Australia |
| Anthony Super | Australia |
| APearce Super Fund | Australia |
| APMUK Superannuation Fund | Australia |
| Archer Family SMSF | Australia |
| Arnold Super Fund | Australia |
| AR Lambourne Super Fund | Australia |
| Arnold Superannuation Fund | Australia |
| Arun & Hervinder Family Superannuation Fund | Australia |
| Ashby Super Fund | Australia |
| Ashmere Super Fund | Australia |
| Ashridge No.2 Super Fund | Australia |
| Ashton Henderson Superannuation Fund | Australia |
| Aspery Superfund | Australia |
| ASR UKPension Superfund | Australia |
| Atkinson Superannuation Fund | Australia |
| Atlas SMSF | Australia |
| Attwood Nestegg Superannuation Fund | Australia |
| Auriga Super Fund | Australia |
| Ausco SMSF Trust | Australia |
| Aussie Bob Super | Australia |
| Australian Dream Superannuation Fund | Australia |
| Avalon Super Fund | Australia |
| AW & JNW Superannuation Fund | Australia |
| AW Pension Fund | Australia |
| Axela Super Fund | Australia |
| Ayling Slush Fund SMSF | Australia |
| B & T Blake Superannuation Fund | Australia |
| B And D Ledingham SMSF Super Fund | Australia |
| B and M Kelly SMSF Super Fund | Australia |
| B Lavin Family SMSF | Australia |
| B M Walker SMSF | Australia |
| B&V Bayly Super Fund | Australia |
| Backhouse ROPS fund | Australia |
| Bagga Family Super Fund | Australia |
| Baggalley Super Fund | Australia |
| Bagshaw Family Super Fund | Australia |
| Baker Family Retirement Fund | Australia |
| Baker ROPS Fund | Australia |
| Bakersinaus Superannuation Fund | Australia |
| Bakes and Perso SMSF | Australia |
| Banchory Superannuation Fund | Australia |
| Banks Family Super Fund | Australia |
| Banksia Tree Superannuation Fund | Australia |
| Banstead Superannuation Fund | Australia |
| Bardon Retirement Fund | Australia |
| Bargmann Family Super Fund | Australia |
| Barkestone Fund | Australia |
| Barnes Family Superannuation Fund | Australia |
| Barnettos | Australia |
| Barnicoat Family Super Fund | Australia |
| Barnstable Super Fund | Australia |
| Barnwell Superannuation Fund | Australia |
| Barr Family Super Fund | Australia |
| Barr Superannuation Fund | Australia |
| Barry Clearwater (BP) Superannuation Fund | Australia |
| Barry Harvey Enterprises Superannuation Fund | Australia |
| Baruch Fund | Australia |
| Basketter QROPS Super Fund | Australia |
| Bastian-Lee Super Fund | Australia |
| Bastow SMSF | Australia |
| Batiste Super Fund | Australia |
| Batpad ROPS Fund | Australia |
| Batrick Family Super Fund | Australia |
| Baynewood Superfund | Australia |
| BCH SMSF | Australia |
| Beach Clifford Super | Australia |
| Bearcat Superfund | Australia |
| Beatty Super | Australia |
| Beau-Bury Super Fund | Australia |
| Beck ROPS Fund | Australia |
| Beck Super Fund | Australia |
| Beckett Family Super Fund | Australia |
| Bedwin SMSF | Australia |
| Bee Superannuation Fund | Australia |
| Beechwood Avenue Superannuation Fund | Australia |
| Beer Superfund | Australia |
| Begg Super Fund | Australia |
| Beahan Buckler ROPS Fund | Australia |
| Beilby & Cheng Superfund | Australia |
| Beilby & Cheng Superfund Pty Ltd | Australia |
| Bendec Superannuation Fund | Australia |
| Beneking Super Fund | Australia |
| Bennett Breen SMSF | Australia |
| Bennett ROPS Fund | Australia |
| Berkley Hassett Super Fund | Australia |
| Berry and Colette Super Fund | Australia |
| Berry Barron SMSF | Australia |
| Best Future Superannuation Fund | Australia |
| Better Winds Super | Australia |
| Betts QROPS Fund | Australia |
| Betts ROPS Fund | Australia |
| Bickell Superannuation Fund | Australia |
| Biggs Cook Superannuation Fund | Australia |
| Billingham Henley Super Fund | Australia |
| Billingham Superannuation Fund | Australia |
| Birds 6th Hole Super | Australia |
| Bishops Pension Fund | Australia |
| Bitchfield Superannuation Fund | Australia |
| BJ Kellam | Australia |
| BJ Super Fund | Australia |
| Black Rhino Super Fund | Australia |
| Blackmore Self-managed Super Fund | Australia |
| Blair-Carter Superannuation Fund | Australia |
| Blair Family Super Fund | Australia |
| Blake55 Superfund | Australia |
| Blockley Family Superannuation Fund | Australia |
| Blood Sweat and Years Super Fund | Australia |
| Bloomans2020 Super Fund | Australia |
| Blue Badger Super Fund | Australia |
| Blue Gate Superannuation Fund | Australia |
| Blue Sky Mountain Fund | Australia |
| Blueflyer Futures | Australia |
| Blyth Super Fund | Australia |
| BNET SMSF | Australia |
| Boaden Superannuation Fund | Australia |
| Bob Superannuation Fund | Australia |
| Boehm Superannuation Fund | Australia |
| Bolton Super Fund | Australia |
| Bonic Superannuation Fund | Australia |
| Bonner Family Super Fund | Australia |
| Boocock Family Fund | Australia |
| Boswell Super | Australia |
| Botticelli SMSF | Australia |
| Bottomley Super Fund | Australia |
| Boucker Superannuation Fund | Australia |
| Bovington Wealth Superannuation Fund | Australia |
| Bowden Family SMSF | Australia |
| Bower Resort SMSF | Australia |
| Bower Super Fund | Australia |
| Bowler SMSF | Australia |
| Bowyer Super Fund | Australia |
| Bowyer Superannuation Fund | Australia |
| BPL Superannuation Fund | Australia |
| Bradley 55 Super Fund | Australia |
| Bradshaw ROPS Fund | Australia |
| Brady Family Superannuation Fund | Australia |
| Branes 42 | Australia |
| Bread Fund | Australia |
| Brennan RSF | Australia |
| Brewerton Reed Superannuation Fund | Australia |
| Bridger Superannuation Fund | Australia |
| Bridges IMS SMSF | Australia |
| Briggs Family Retirement Fund | Australia |
| Brightwell and Cole Super Fund | Australia |
| Brimar SMSF Super Fund | Australia |
| Bringing Home The Bacon Super | Australia |
| Britsoft Superannuation Fund | Australia |
| Broadfield ROPS Fund | Australia |
| Broadie Bonus Superannuation Fund | Australia |
| Bromalt SMSF | Australia |
| Bromley Superannuation Fund | Australia |
| Brooker Superannuation fund | Australia |
| Brookmead Superannuation Fund | Australia |
| Broons Super Fund | Australia |
| Brown Retirement Fund | Australia |
| Brown Superannuation Fund | Australia |
| Browne Superannuation Fund | Australia |
| BrunxTrunx Superfund | Australia |
| Bryant Family Future Fund | Australia |
| Bryant Family SMSF | Australia |
| BTC89 Beeston | Australia |
| Bucketfund | Australia |
| Buckingham Family SMSF | Australia |
| Bude Haven Superannuation Fund | Australia |
| Bull Ring Retirement Fund | Australia |
| Bulldix Superannuation Fund | Australia |
| Burd Super Fund | Australia |
| Burgess Norman College | Australia |
| Burgess ROPS Fund | Australia |
| Burgess Super Fund | Australia |
| Burns Superannuation Fund | Australia |
| Burton Sawyer Superannuation Fund | Australia |
| Burwoodside Super Fund | Australia |
| Bushe Super Fund | Australia |
| BusseBerger Super Fund | Australia |
| Bussey QROPS Super Fund | Australia |
| Butler 55+ Super Fund | Australia |
| Butler60 Super | Australia |
| Byers Super Fund | Australia |
| C & C Chapmans SMSF | Australia |
| C & C Purchase Superannuation Fund | Australia |
| C & D Plumb Superannuation Fund | Australia |
| C & JA Woodall Superfund | Australia |
| C & J Smith Superannuation Fund | Australia |
| C & L Gifford Superannuation Fund | Australia |
| C & LPBaldock Superannuation Fund | Australia |
| C and M SMSF | Australia |
| C Andrew Jefferson | Australia |
| C Birch Superfund | Australia |
| C Grant Super Fund | Australia |
| C G Henderson AU Superannuation Fund | Australia |
| C Hunt and H Barlow-Hunt Superfund | Australia |
| C J Warr Superannuation Fund | Australia |
| C&G West | Australia |
| C&J Kind Family Super Fund | Australia |
| C&N Superannuation Fund | Australia |
| CA Turner Superannuation Fund | Australia |
| CAFEJONES Super Fund | Australia |
| Cade Family Superannuation Fund | Australia |
| CAGH Superfund | Australia |
| Cairney Super Fund | Australia |
| Cairney Super Fund 2 | Australia |
| Calibre Superannuation Fund | Australia |
| Callar Super Fund No 1 | Australia |
| Calnan Super Fund | Australia |
| Cameron Superannuation Fund | Australia |
| Camfutures Super | Australia |
| Campbell ROPS Fund | Australia |
| Campbells Fun Fund | Australia |
| CamRobbs SMSF | Australia |
| Cannell Family Superannuation Fund | Australia |
| Capital Investment Portfolio | Australia |
| Caplan Sal Super Fund | Australia |
| Caracas Superannuation Fund | Australia |
| Carbmill Superfund | Australia |
| Carmichael SMSF | Australia |
| Carmody Hopley Superannuation Fund | Australia |
| Carnegie Family Super Fund | Australia |
| Carobeans SMSF | Australia |
| Carol Wade Superannuation Fund | Australia |
| Carole Gibbons SMSF | Australia |
| Caroline Luke Superannuation Fund | Australia |
| Carpyne Superfund | Australia |
| Carraig Dubh SMSF | Australia |
| Carroll ROPS Fund | Australia |
| Carruthers First Super Fund | Australia |
| Carson SMSF Pension Fund | Australia |
| Cartmell Super Fund | Australia |
| CASE SUPER FUND | Australia |
| Cassells Super Fund | Australia |
| Caudwell Super Fund | Australia |
| Caulfield Superfund | Australia |
| Caune Sinclair Superannuation Fund | Australia |
| Cawte Family Superannation Fund | Australia |
| Cayford Family Superannuation Fund | Australia |
| Cayzer Retirement Fund | Australia |
| CBJET Fund | Australia |
| CE Atkinson SMSF | Australia |
| Cestria Superannuation Fund | Australia |
| CG & H Parker Superannuation Fund | Australia |
| CG Dolphin Super Fund | Australia |
| Cgjgperth Super Fund | Australia |
| CGrant Super Fund | Australia |
| Chameleon Pension Fund | Australia |
| ChanPen Family Super Fund | Australia |
| Chappel-Wood Superannuation Fund | Australia |
| Chapple Superannuation Fund | Australia |
| Chardans UK Super Fund | Australia |
| Charlton and Chester Superannuation Fund | Australia |
| Chauhan55 Super Fund | Australia |
| Cheers Barclays Superannuation Fund | Australia |
| Chelford Group Super Fund | Australia |
| Cherry Blossom Jewelz Super Fund | Australia |
| Cheverall Pty Ltd ATF the Cheverall Superannuation Fund | Australia |
| Chiddingfold SMSF | Australia |
| Childs Family Super Fund | Australia |
| CHJ ROPS Fund | Australia |
| ChopperFund | Australia |
| Chris and Jane Partridge Superannuation Fund | Australia |
| Chris and Mandy Ford SMSF | Australia |
| Chris and Tracey Rowe Superannuation Fund | Australia |
| Chris Lindos Superannuation Fund | Australia |
| Chris Mole Retirement Fund | Australia |
| Christensen Family SMSF | Australia |
| Cirrus 272 SMSF | Australia |
| CJW Family Super | Australia |
| Clappersgate Super | Australia |
| Clarence Family SMSF | Australia |
| Clarke Family Super Fund | Australia |
| Clarke O’Reilly SMSF | Australia |
| Cleary Family Fund | Australia |
| Clements Golden Years Superannuation Fund | Australia |
| Clerkenwell Farringdon Trust | Australia |
| Cliff Forde 55Plus Superannuation Fund | Australia |
| Clive Bolton SMSF | Australia |
| Clive Phillips Superannuation Fund | Australia |
| Clive Stanley Jones Approved Drawdown Contract | Australia |
| Clock End SMSF | Australia |
| Clooneyfund | Australia |
| Cloud Sands Super Fund | Australia |
| Clowes SMSF | Australia |
| CLQ Superannuation Fund | Australia |
| Clyne Superannuation Fund | Australia |
| CM&ET Superfund | Australia |
| CMJ Morgan SMSF | Australia |
| CMS-WIMI Superannuation Fund | Australia |
| Coconino Superannuation Fund | Australia |
| Coco Super Fund | Australia |
| Cocoran Super Fund | Australia |
| Colleer and Mclaren Superannuation Fund | Australia |
| Collette Margaret Dunn Super Fund | Australia |
| Collier Superannuation Fund | Australia |
| Conlon QROPS Super Fund | Australia |
| CONPED55 Super Fund | Australia |
| Conway Super Fund | Australia |
| Cook Family Superannuation Fund | Australia |
| Cooper Corporate Superannuation Fund | Australia |
| Cooperz Holdings Superannuation Fund | Australia |
| Coppabella Superannuation Fund | Australia |
| Corbar Hall | Australia |
| Cortona Superannuation Fund | Australia |
| Cottam Intrique Super Fund | Australia |
| Cotton Super | Australia |
| Coulter SMSF | Australia |
| Courtney & Phadke Superannuation Fund | Australia |
| Coutts Superannuation Fund | Australia |
| Cowe Superannuation Fund | Australia |
| Coxall Super Fund | Australia |
| Coyle Family Super Fund | Australia |
| CramerKC Super Fund | Australia |
| Crellin Super Fund | Australia |
| Croft Superannuation Fund | Australia |
| Croftfoot Superfund | Australia |
| Cross Family Super Fund | Australia |
| Cross Paine Superannuation Fund | Australia |
| Cross Super Fund | Australia |
| Crossley Family Super Fund | Australia |
| Crowhurst Super Fund | Australia |
| Crowley Future Fund | Australia |
| Crowswood Superannuation Fund | Australia |
| CR Tooting Super Fund | Australia |
| Crumlin Super Fund | Australia |
| Crumpy SMSF | Australia |
| CSF2 | Australia |
| Cundale Super Fund | Australia |
| Curtis Super | Australia |
| CW Happily Ever After Superfund | Australia |
| Cygnet Superannuation Fund | Australia |
| D1 UK SMSF | Australia |
| D & B Brocklehurst Retirement Fund | Australia |
| D & H Morison Super Fund | Australia |
| D & J Stewart Family Super Fund | Australia |
| D & J Wardle SMSF | Australia |
| D & L Lanaway Family Super Fund | Australia |
| D & R Elliot Retirement Fund | Australia |
| D & Y Rhind Super Fund | Australia |
| D and D Beardsmore SMSF Super Fund | Australia |
| D and J Kirkwood SMSF Super Fund | Australia |
| D and L Ridgway SMSF Super Fund | Australia |
| D Jackson Super Fund | Australia |
| D Ryder Superfund | Australia |
| D W Francis Super Fund | Australia |
| D Williams Superannuation Fund | Australia |
| D&A Catterson SMSF | Australia |
| D&M Duffy Super Fund | Australia |
| D&M Shipp | Australia |
| D&MW Superannuation Fund | Australia |
| DAC Super Fund | Australia |
| DAFFAS SMSF | Australia |
| Dane Super Fund | Australia |
| Darcy Family Super Fund | Australia |
| Dardy Super Fund | Australia |
| Datamile Superfund | Australia |
| Davenall Gabain Superannuation Fund | Australia |
| David and Caroline Whyte Superfund | Australia |
| David Atchison SMSF | Australia |
| David Campbell SMSF | Australia |
| David Carter Super Fund | Australia |
| David Julian Superannuation Fund | Australia |
| David J Young Superannuation Fund | Australia |
| David Mahony Superannuation Fund | Australia |
| David Richard Phillips SMSF | Australia |
| David Smith SMSF | Australia |
| Davidson Clan SMSF | Australia |
| Davidson Retirement Fund | Australia |
| Davies Family Super Fund | Australia |
| Davies Family Superannuation Fund | Australia |
| Davies ROPS Fund | Australia |
| Davis Superannuation Fund | Australia |
| DCBaker Superannuation Fund | Australia |
| DCLKC United | Australia |
| DCP Superfund | Australia |
| De Mel Superannation Fund | Australia |
| De Souza Superannuation Fund | Australia |
| Dead Tan & Ginger Superannuation Fund | Australia |
| Dean And Debi Super Fund | Australia |
| Dean Gale Super Fund | Australia |
| Dean Superannuation Fund | Australia |
| Debar SMSF | Australia |
| Deb & Marty Superannuation Fund | Australia |
| Decani Spare Super | Australia |
| Dedman Working Super Fund | Australia |
| Deegan1962 Super | Australia |
| Deeny SMSF Pty Ltd ATF the Deeny Superannuation Fund | Australia |
| Dehn Superannuation Fund | Australia |
| Delta 4 Superannuation Fund | Australia |
| Dempster Family Super | Australia |
| Denby Horwell Family SMSF | Australia |
| Denise Ridgway Superannuation Fund | Australia |
| Derek Bryan Superannuation Fund | Australia |
| Desiree Superfund | Australia |
| Desmond Doyle SMSF | Australia |
| Destiny Super Fund | Australia |
| Devine Superannuation Fund | Australia |
| Dew QROPS Superannuation Fund | Australia |
| DGV Superfund | Australia |
| DH Future Fund | Australia |
| DHB Whitehurst SMSF | Australia |
| Dhingra Family Super Fund | Australia |
| DI Baigent SMSF | Australia |
| Differ Family Fund | Australia |
| Dickson Family Super Fund | Australia |
| Digital Super | Australia |
| Dimick Family Super Fund | Australia |
| Dinkakis SMSF | Australia |
| Dinmore Family Super Fund | Australia |
| Dirk Williams Trust Fund | Australia |
| Ditchling Super | Australia |
| Divinus Locus Superannuation Fund | Australia |
| DJ & AL Myers Super Fund | Australia |
| DJ & J Heeley Over 55 Super Fund | Australia |
| DJNewey SMSF | Australia |
| DJ Willison Superfund | Australia |
| DJB Super Fund | Australia |
| DJLJ Graham Super | Australia |
| DK Super Fund | Australia |
| DKL & JL Grant Super Fund | Australia |
| DL and LY Hills Superfund | Australia |
| DLima Super Fund | Australia |
| DMKK Super Fund | Australia |
| Dolan Superannuation Fund | Australia |
| Donald Macdonald Super Fund | Australia |
| Donal Ryan Superannuation Fund | Australia |
| Don’t Tell Superannuation Fund | Australia |
| Dorics QROPS Superannuation Scheme | Australia |
| Double Dee Super Fund | Australia |
| Doumani Family Superannuation Fund | Australia |
| Dowell Super Fund | Australia |
| Downes Family Super Fund | Australia |
| Down Under Superannuation Fund | Australia |
| DPA&FMA Super Fund | Australia |
| Dr Nicola Louise McBlain Superannuation Fund | Australia |
| Duffield Superannuation Fund | Australia |
| Duma Superannuation Fund | Australia |
| Dumyat Superannuation Fund | Australia |
| Duncan Super SMSF | Australia |
| Dunlea Future Fund | Australia |
| Dunlop QROPS Fund | Australia |
| Dunmore Superfund | Australia |
| Dunne Haste Family Super Fund | Australia |
| Dutchh Superannuation Fund | Australia |
| Duver Superannuation Fund | Australia |
| DVDKB Fund | Australia |
| DVH Fund | Australia |
| DW&LL Robertson Superannuation Fund | Australia |
| Dyke Family Pension | Australia |
| Earthship Morgan | Australia |
| East Weston Super | Australia |
| Ecirtap Super Fund | Australia |
| Edgecliff Retirement Fund | Australia |
| Edwards Super Fund | Australia |
| Edwards Superannuation Fund | Australia |
| Edwyn Superannuation Fund | Australia |
| EEIGM Super | Australia |
| El Draco Super | Australia |
| Elaroo Superannuation Fund | Australia |
| Elders Superannuation Fund | Australia |
| Ellanoah Superannuation Fund | Australia |
| Elliott ROPS Fund | Australia |
| Ellwood SMSF | Australia |
| Elman Superannuation Fund | Australia |
| Elmore Family Super Fund | Australia |
| ELPO Superannuation Fund | Australia |
| Elsey Super Fund No1 | Australia |
| Elvin Superannuation Fund | Australia |
| Emmett Family Super Fund | Australia |
| Enders ROPS Fund | Australia |
| England Superannuation Fund | Australia |
| EPD Superannuation Fund | Australia |
| Etchingham Super Fund | Australia |
| Evans Super Fund | Australia |
| Eveline Super Fund | Australia |
| Everett Family Super Fund | Australia |
| Evernew Superannuation Fund | Australia |
| Ewen Cameron Superannuation Fund | Australia |
| Ewing Family Superannuation Fund | Australia |
| Exponentium Super Fund | Australia |
| EYUP SUPER | Australia |
| Fab Superannuation Fund | Australia |
| Fairlight Beach SMSF | Australia |
| Family Gamble Super Fund | Australia |
| Famous Five Super Fund | Australia |
| FamTaubert Supperannuation Fund | Australia |
| Fermor Retirement Fund | Australia |
| Fernando Family Super Fund | Australia |
| Finavon Superannuation Fund | Australia |
| Fingal Investment Fund | Australia |
| Finger Lime Super Fund | Australia |
| Fiona Bennett Retirement | Australia |
| Fiona Murray Superfund | Australia |
| Fishbird Super Fund | Australia |
| Fitts ROPS Fund | Australia |
| Fitzsimons Superannuation Fund | Australia |
| Flatley Superannuation Fund | Australia |
| Flax Lily Super | Australia |
| Flockhart Superannuation Fund | Australia |
| Flombard Super Fund | Australia |
| FLT SMSF | Australia |
| Flying Ladybird Superannuation Fund | Australia |
| Flynn ROPS Fund | Australia |
| Forbes-Brown Superfund | Australia |
| Ford SMSF | Australia |
| Fortesque Superannuation Fund | Australia |
| Forza Superannuation Fund | Australia |
| Foskettretirementdream Super Fund | Australia |
| Foster Superannuation Fund | Australia |
| Foxworth Super Fund | Australia |
| Francis Family Superannuation Fund | Australia |
| Frankel Superannuation Fund | Australia |
| Freedom 22 | Australia |
| Fulmar Fund | Australia |
| Futtocks Super Fund | Australia |
| G & E Kirk Superannuation Fund | Australia |
| G & G Super Fund | Australia |
| G & J Prosser Superannuation Fund | Australia |
| G and D Dawson SMSF Super Fund | Australia |
| G Collier (55 plus) Super Fund | Australia |
| G D Kewley Super Fund | Australia |
| G Hodgkiss SMSF Super Fund | Australia |
| G M Reid Superannuation Fund | Australia |
| GABE Expectations | Australia |
| Gadhar Super | Australia |
| GADJ Superannuation Fund | Australia |
| Gahan & Connor Superannuation Fund | Australia |
| Gallagher NF Personal Pension Scheme | Australia |
| Gallah Super Fund | Australia |
| Gandi Superannuation Fund | Australia |
| Gap Life Super | Australia |
| Gareth David Rees Superfund | Australia |
| Garlick ROPS Fund | Australia |
| Garwell Super | Australia |
| Gaskell over 55 SMSF | Australia |
| Gaynor Jones Super Fund | Australia |
| GC Evans Super | Australia |
| GCGRAY Super Fund | Australia |
| GD and CJ Hemphill SMSF | Australia |
| GD Super | Australia |
| GEM Investment Holdings Superannuation Fund | Australia |
| Gemmy Buttons Retirement Fund | Australia |
| Genrich 55 Plus Superannuation Fund | Australia |
| Geotrish Super Fund | Australia |
| Gerald Plaskett Super Fund | Australia |
| Geronimo Superannuation Fund | Australia |
| Get In The Bowl | Australia |
| GHC4 Superfund | Australia |
| GIA SMSF | Australia |
| Giles55 Super Fund | Australia |
| GilesLScott Super | Australia |
| Gilhooley Super Fund | Australia |
| Gilkes-Cox Super | Australia |
| Gillies Family ROPS Fund | Australia |
| Gillyssuper | Australia |
| Gilpin Family Superannuation Fund | Australia |
| Gilstead 3 Pty Ltd Super Fund | Australia |
| GJA SMSF | Australia |
| Glade Dager Superannuation Fund | Australia |
| Glen ROPS Fund | Australia |
| Glendinning Family Super Fund | Australia |
| Glenval Super Fund | Australia |
| GLJ Retirement Fund | Australia |
| Goaty Wonderland | Australia |
| Gold Coast Bound Fund | Australia |
| Gold Vectis Super Fund | Australia |
| Golden Bay Superannuation Fund | Australia |
| Golden Child Super Fund | Australia |
| Goldhill Superannuation Fund | Australia |
| Goldney Super Fund | Australia |
| Goldthorp SMSF | Australia |
| Gomaxia SMSF | Australia |
| Gone Fishing Superannuation Fund | Australia |
| Gonzo Drummer Fund | Australia |
| Good Life SMSF | Australia |
| Goodall Family Super Fund | Australia |
| Goodall Superannuation Fund | Australia |
| Gooden Super Fund | Australia |
| Gooding 2016 SMSF | Australia |
| Gooding Super Fund | Australia |
| Goodrich Family Super Fund | Australia |
| Goodwin ROPS Fund | Australia |
| Goodwin Super Fund | Australia |
| Goosander Retirement Fund | Australia |
| Gorbret Superfund | Australia |
| Gorell Superannuation Fund | Australia |
| Gorgeon Super Fund | Australia |
| Gourna Super | Australia |
| GRS SMSF | Australia |
| Graham & Sue Taylor Superannuation Fund | Australia |
| Graham Hallas Superannuation Fund | Australia |
| Graham Hardy S.M. Super Fund | Australia |
| Graham Morris Super Fund | Australia |
| GrahamHeatherStokes Super Fund | Australia |
| Grant Family Super Fund | Australia |
| Granville SMSF | Australia |
| Gray Family Superannuation Fund | Australia |
| Great Craic Super Fund | Australia |
| Great Lakes SMSF Fund | Australia |
| Greater Bounty SMSF | Australia |
| Green Family Superannuation Fund | Australia |
| Green Superannuation Fund | Australia |
| Greg Potts Superannuation Fund | Australia |
| Griffin Super Fund | Australia |
| Griffith ROPS Fund | Australia |
| Griffiths 1962 Super Fund | Australia |
| Grinter Super Fund | Australia |
| Gron Family Superannuation Fund | Australia |
| Groves Family Super Fund | Australia |
| Guard Super Fund | Australia |
| Gundlach SMSF | Australia |
| Gwatkin Turramurra Super Fund | Australia |
| GW & MI Rowlands Superannuation Fund | Australia |
| H & D Superannuation Fund | Australia |
| H & N Shaw Super | Australia |
| H and E Nicol SMSF Super Fund | Australia |
| H and S Zahraei SMSF Super Fund | Australia |
| H McIvor Superannuation Fund | Australia |
| Haigh ROPS Fund | Australia |
| Halai Superannuation Fund | Australia |
| Halcyon Days Super Fund | Australia |
| Halcyon Superannuation Fund | Australia |
| Hale Family Superannuation Fund | Australia |
| Hall Saxby Age 55 Plus Superfund | Australia |
| Hambalt SMSF | Australia |
| Hambledon SMSF | Australia |
| Hamnet Super Fund | Australia |
| Hanson Johnston Superannuation Fund | Australia |
| Harborough Super Fund | Australia |
| Harbuz Retirement Fund | Australia |
| Harcourt Hill Super Fund | Australia |
| Harding QROPS | Australia |
| Hardman SMSF | Australia |
| Hardy SMSF | Australia |
| Haresbreadth Superannuation Fund | Australia |
| Harman ROPS Fund | Australia |
| Harpenden Hargrove Super Fund | Australia |
| Harpsden Superannuation Fund | Australia |
| HarpsfundNo1 | Australia |
| Harrington ROPS Fund | Australia |
| Harris Family ROPS Fund | Australia |
| Harris ROPS Fund | Australia |
| Harrison Family SMSF | Australia |
| Harvey Superannuation Fund | Australia |
| Haskell Super Fund | Australia |
| Hatters Superannuation Fund | Australia |
| Hattonjsuper | Australia |
| Hatty Super Fund | Australia |
| Hawkin Family Super | Australia |
| Hawkins Family SMSF | Australia |
| Haydalex Superannuation Fund | Australia |
| Haydon SMSF | Australia |
| Hayfin Retirement Fund Pty Ltd ATF Hayfin Retirement Fund | Australia |
| HCLuck SMSF | Australia |
| HDZ Superannuation Fund | Australia |
| Head Retirement Fund | Australia |
| Healey Super Fund | Australia |
| Healy Superfund | Australia |
| Heanor Super Fund | Australia |
| Hearn Family Superannuation Fund | Australia |
| Hedley Superannuation Fund | Australia |
| Heffernan Family Superannuation Fund | Australia |
| Helme Super Fund | Australia |
| Helmutbag Investment | Australia |
| Henderson Family Retirement Fund | Australia |
| Hending Superannuation Fund | Australia |
| Hendry Family Superannuation Fund | Australia |
| Henian Superannuation Fund | Australia |
| Henson Superfund | Australia |
| Heron SMSF | Australia |
| Hewgill Superannuation Fund | Australia |
| Hewitt Super Fund | Australia |
| Hewlett Family Super Fund | Australia |
| Hewlett Turner Super | Australia |
| Heyes SMSF | Australia |
| HG Nestegg Super Fund | Australia |
| Hicks Superannuation Scheme | Australia |
| Higgins Nine Superannuation Fund | Australia |
| Higgins ROPS Fund | Australia |
| Higgins Superannuation Fund | Australia |
| Higgott Family Super Fund | Australia |
| Hillis Super Fund | Australia |
| Hilson SMSF | Australia |
| Hilton Ellis Superannuation Fund | Australia |
| Hing Family Super Fund | Australia |
| HJ Howe 55 Super Fund | Australia |
| Ho & Tanaka Over 55 Superfund | Australia |
| Hobbs Family Superannuation Fund | Australia |
| Hobbs Super (UK) Fund | Australia |
| Hobson Family Superannuation Fund | Australia |
| Hodgkinson Family | Australia |
| Hodgskins Superannuation Fund | Australia |
| Hogan Super Fund | Australia |
| HoGroves Superannuation Fund | Australia |
| Holley Family SMSF | Australia |
| Holly SMSF | Australia |
| Holmes Super Fund | Australia |
| Holytown Super Fund | Australia |
| Homestead Super Fund | Australia |
| Honeyeaters Superannuation Fund | Australia |
| Honey Super Fund | Australia |
| Hooray Superannuation Fund | Australia |
| Hootman SMSF | Australia |
| Horizon Sky Super | Australia |
| Horlor Family Retirement Fund | Australia |
| Howard Filer Superfund | Australia |
| HPTP QROPS Superannuation Fund | Australia |
| HR Piglet Superfund | Australia |
| HRH Superfund | Australia |
| Hughes Super Fund | Australia |
| Hughes and Hughes Super Fund | Australia |
| Hughes ROPS Fund | Australia |
| Hundred Acre Wood Superannuation Fund | Australia |
| Hunt Over 55 | Australia |
| Hunt R & O Superannuation Fund | Australia |
| Hunt ROPS Fund | Australia |
| Hunt976 Super Fund | Australia |
| Hunter Lamont 2DHU Super Fund | Australia |
| Hunter Lamont Superannuation Fund | Australia |
| Huntley Gordon Superfund | Australia |
| Hunton Primary Super Fund | Australia |
| Huxtable-Ayto Superannuation Fund | Australia |
| Hussein SMSF | Australia |
| HutchHouse Family Super Fund | Australia |
| Hutchihildi Super Fund | Australia |
| HV Superannuation Fund | Australia |
| I & A McLellan Super Fund | Australia |
| I & J Metcalfe SMSF | Australia |
| I Abraham Super Fund | Australia |
| I McCrum SMSF Super Fund | Australia |
| I Michie Superannuation Fund | Australia |
| Ian Elton Superannuation Fund | Australia |
| Ian N Gill Super | Australia |
| Iannuzzelli Family Superannuation Fund | Australia |
| Iannuzzelli Super Fund | Australia |
| Ian Scholey Super | Australia |
| Ian Wadforth Superannuation Fund | Australia |
| ID Johnson Super | Australia |
| IJ Superannuation Fund | Australia |
| ILockwood SMSF | Australia |
| Incant Forward Super Fund | Australia |
| Inch View Retirement Super Fund | Australia |
| Inverloch Superannuation Fund | Australia |
| Iommi Superannuation Fund | Australia |
| IPWelch Super | Australia |
| Ireland Family Super Fund | Australia |
| IS Balgowlah Superannuation Fund | Australia |
| IT Landon Superannuation Fund | Australia |
| J & A Miller Super Fund | Australia |
| J & C Palmer Superannuation Fund | Australia |
| J & F Atherton Superannuation Fund | Australia |
| J & J Dingwall Superannuation Fund | Australia |
| J & J Searle Super | Australia |
| J & K Slowe Retirement Fund | Australia |
| J & M Spencer Super Fund | Australia |
| J & N Bradshaw Superannuation Fund | Australia |
| J & V Jamieson SMSF Pty Ltd ATF Jamieson Super Fund | Australia |
| J A & L K Cornell Superannuation Fund | Australia |
| J A O’Sullivan Super Fund | Australia |
| J and C Curran SMSF Super Fund | Australia |
| J and D Dempster-Smith Superannuation Fund | Australia |
| J and F Mitchell SMSF Super Fund | Australia |
| J and L Kerwin Superannuation Fund | Australia |
| J and R OzAnderson Superannuation Fund | Australia |
| J Harrison SMSF Super Fund | Australia |
| J Vartan SMSF | Australia |
| JA & J Ellis Super Fund | Australia |
| JA & SM Cannon Pty Ltd as Trustee for Cannons Super Fund | Australia |
| JA Currie Super | Australia |
| JA Workman Super Fund | Australia |
| Jack Almond Super Fund | Australia |
| Jackie Edwards SMSF | Australia |
| Jackiesloan13 | Australia |
| Jackson Superannuation Fund | Australia |
| Jacobs Over 55 SMSF | Australia |
| Jacqs Retirement Fund | Australia |
| Jacques Super Fund | Australia |
| Jaffa Super Fund | Australia |
| Jaffe Family SMSF | Australia |
| Jambo Super Fund | Australia |
| James & Lavinia Russell Superannuation Fund | Australia |
| Jameson ROPS Fund | Australia |
| JamJar Super Fund | Australia |
| Jane Ford’s Family SMSF | Australia |
| Janine and Mike Rose Super Fund | Australia |
| Jannetta Super Fund | Australia |
| Jaques Family SMSF | Australia |
| Jas23Super | Australia |
| Jasper Chippendale Super | Australia |
| Jay Gee Superannuation Fund | Australia |
| Jayne Chambers Superannuation Fund | Australia |
| JBL Super Fund | Australia |
| JBW Super Fund | Australia |
| JC3691 Superfund | Australia |
| JCNM Retirement Fund | Australia |
| JDeeZBee55Plus Superannuation Fund | Australia |
| JD & GM Hicks Superannuation Fund | Australia |
| Je Suis Pellegrue Super Fund | Australia |
| Jelinek QROPS Super Fund | Australia |
| Jennings Family Superannuation Fund | Australia |
| Jenny Campbell Retirement Fund | Australia |
| Jezabee Retirement Fund | Australia |
| JGG (No1) Superfund | Australia |
| JILLMW Super Fund | Australia |
| JJDDURKAN SMSF | Australia |
| JJ English Superannuation Fund | Australia |
| JJ Hall Super Fund | Australia |
| JK Power SMSF | Australia |
| JLCH Steel Superannuation Fund | Australia |
| JM & G Lunn Superannuation Fund | Australia |
| JM Matthews SMSF | Australia |
| JM Super Fund | Australia |
| JMV SMSF | Australia |
| Joanne Jordan Superannuation Fund | Australia |
| Jobar SMSF | Australia |
| John and Megan Campbell Superannuation Fund | Australia |
| John Gerard SMSF | Australia |
| John Jenkins Superfund | Australia |
| John McNally (55 plus) Super Fund | Australia |
| John William Stevens Super Fund | Australia |
| Johnsor Super Fund | Australia |
| Johnston Family Super Fund | Australia |
| Johnstone Davies Super Fund | Australia |
| Jolly Good Fellows Super Fund | Australia |
| Jonathan&Lisa SMSF Pty Ltd | Australia |
| Jonathan Cole Superannuation Fund | Australia |
| Jon Foord 2022 Super Fund | Australia |
| Jon Hayward Superannuation Fund | Australia |
| Jones & Gray Superannuation Fund | Australia |
| Jones Family Super Fund | Australia |
| Jones RD Super Fund | Australia |
| Jones Rops Fund | Australia |
| Jones SMSF | Australia |
| Jones Superannuation Fund | Australia |
| Jones UK Super Fund | Australia |
| Jordan Family Superannuation Fund | Australia |
| Joshan Jamson Super | Australia |
| Joy Perks UK Pension Superannuation Fund | Australia |
| JS Band Super Fund | Australia |
| JTUK Superfund | Australia |
| JTT SA Fund | Australia |
| Judd McInerney Super | Australia |
| Judith Newman Superannuation Fund | Australia |
| Juelou | Australia |
| Jumbies Super | Australia |
| JV McPhail Super Fund | Australia |
| J Welsh Family Superfund | Australia |
| K & P Garnett Super Fund | Australia |
| K & P Superfund | Australia |
| K & S Gallagher Super Fund | Australia |
| K and S Gallacher Superannuation Fund | Australia |
| K.J & A Crane Superannuation Fund | Australia |
| KG Huddle Super Fund | Australia |
| KM Greig Super Fund | Australia |
| KR Draper SMSF | Australia |
| Kafue Superannuation Fund | Australia |
| Kaisla Super Fund | Australia |
| Kalagari SMSF | Australia |
| Kalyan Superannuation Fund | Australia |
| Karagianis Family Super Fund | Australia |
| Karen Mary Savage Superannuation Fund | Australia |
| Kariba Consulting Super Fund | Australia |
| Karjon Superannuation Fund | Australia |
| Karl Puse Over 55 Superannuation Fund | Australia |
| Kaye 55 Plus Superfund | Australia |
| KCWilliams Plus 55 Super Fund | Australia |
| Keane Family Superannuation Fund | Australia |
| Keenan Family Superannuation Fund | Australia |
| Keide Super Fund | Australia |
| Keith Neville Super Fund | Australia |
| KEJI SMSF | Australia |
| Kendrick Family Superannuation Fund | Australia |
| Kennedy Downunder Superannuation Fund | Australia |
| Kennedy-Head Family Superannuation Fund | Australia |
| Kent’s Arcadia Super | Australia |
| Kenward Family Super Fund | Australia |
| Kettle Future Fund | Australia |
| Keune and Williams Superannuation Fund | Australia |
| Kevin & Karen Superannuation Fund | Australia |
| Kijlstra Superannuation Fund | Australia |
| Killen Family Superannuation Fund | Australia |
| Kilwinning Super Fund | Australia |
| King Super Fund | Australia |
| King Superannuation Fund | Australia |
| Kinnersley Family Super Fund | Australia |
| Kinrade Family Superannuation Fund | Australia |
| Kinwat Super | Australia |
| KIReedSuper | Australia |
| Kirk Superannuation Fund | Australia |
| Klabon Super Fund | Australia |
| KM Daley Super Fund | Australia |
| Kmet Super fund | Australia |
| Knights & Wells Super Fund | Australia |
| Koos Oudag Geld SMSF | Australia |
| Kruip Superannuation Fund | Australia |
| Krustie and Lightbeer’s Superannuation Fund | Australia |
| Kurzman Superannuation Fund | Australia |
| KVarlow Super Fund | Australia |
| Kwok SMSF | Australia |
| L & A Donoghue Superannuation Fund | Australia |
| L&F Pension Fund | Australia |
| La Roquette Superannuation Fund | Australia |
| Lafferty Family Trust | Australia |
| Lagmore SMSF | Australia |
| Laird Family Super Fund | Australia |
| Lambert Family Superannuation Fund | Australia |
| Lane Superannuation Fund | Australia |
| Langstone Super Fund | Australia |
| Lanham Superfund | Australia |
| Lapham Pension Fund | Australia |
| Lara Reading Superfund | Australia |
| Laurence Bunyip Fund | Australia |
| Laurenson Self Managed Super 2021 | Australia |
| Laverock Bank Superannuation Fund | Australia |
| Lawrence Family Super Fund | Australia |
| Lawrence Osborn Super Fund | Australia |
| Lawrence Superannuation Fund | Australia |
| LBD Superannuation Fund | Australia |
| LCG Harrison Superannuation Fund | Australia |
| Leach Superannuation Fund | Australia |
| Leask Superannuation Fund | Australia |
| Lee & Ben Thomas SMSF | Australia |
| Lee Family Super Fund | Australia |
| Leeds MOT Superannuation Fund | Australia |
| Leefy Superannuation | Australia |
| Leeming Super Fund | Australia |
| Leifer Nestegg Superannuation Fund | Australia |
| Lesley Fromant Superannuation Fund | Australia |
| Lesley P Superannuation Fund | Australia |
| Let it Be Superannuation Fund | Australia |
| Levy Family Superannuation Fund | Australia |
| LF4 Super | Australia |
| LHH 2 Superannuation Fund | Australia |
| Liebert ROPS Fund | Australia |
| Life in the Sun SF | Australia |
| Limehouse Fund | Australia |
| Linda Harding Super Fund | Australia |
| Linden Payton Super | Australia |
| Lindsey Morgan Superannuation Fund | Australia |
| Lingard Super | Australia |
| Lis Woodhart SMSF | Australia |
| Lisben Superannuation Fund | Australia |
| Lisle Superannuation Fund | Australia |
| Littledene Superannuation Fund | Australia |
| Liverpool Street SMSF | Australia |
| LJE Gauld Superannuation Fund | Australia |
| LJW SMSF | Australia |
| Lloyd Superannuation Fund | Australia |
| LM Darrington Superannuation Fund | Australia |
| Lockhart SMSF | Australia |
| LockRichard55 Superfund | Australia |
| Logan Antrobus Superannuation Fund | Australia |
| Londisboylewis Super Fund | Australia |
| Longair and Pumphrey SMSF | Australia |
| Lorigan Superannuation Fund | Australia |
| Lost my wallet Superannuation Fund | Australia |
| Loti SMSF | Australia |
| Lotus Superannuation Fund | Australia |
| Loughridge Family Superannuation Fund | Australia |
| Louise Falkov Retirement Fund | Australia |
| Lovell Super Fund | Australia |
| LRC SMSF | Australia |
| Lugg Super Fund | Australia |
| Luiela SMSF | Australia |
| Luiten ROPS Fund | Australia |
| Lulu Super Fund | Australia |
| Lundie Family Super Fund | Australia |
| Lyall Super Fund | Australia |
| Lynchetts Superannuation Fund | Australia |
| M & A Roberts SMSF | Australia |
| M & E Hughes Superannuation Fund | Australia |
| M & G Stebbings Superannuation Fund | Australia |
| M & L Hingert Superannuation Fund | Australia |
| M & M Parker Superannuation Fund | Australia |
| M & M Ryan Superannuation Fund | Australia |
| M and D Marshall Superannuation Fund | Australia |
| M and L Brooke Family Superfund | Australia |
| M and P Barrett Super Fund | Australia |
| M and T Legge SMSF Super Fund | Australia |
| M Evans SMSF Super Fund | Australia |
| M Kingston SMSF Super Fund | Australia |
| M Pepper QROPS SMSF | Australia |
| M R Brown Superannuation Fund | Australia |
| M Siddoway SMSF Super Fund | Australia |
| M W Savage Super Fund | Australia |
| M&C Staton Superfund | Australia |
| M&D Downes Super Fund | Australia |
| M&J 55 Superannuation Fund | Australia |
| M&J Wild Superannuation Fund | Australia |
| M&M Super | Australia |
| M&PJ Fund | Australia |
| M&S Williams Super Fund | Australia |
| M-B Family SMSF | Australia |
| MA and GM Finch Family Superannuation Fund | Australia |
| Mac01 Superannuation Fund | Australia |
| MacCookie Superannuation Fund | Australia |
| Macey Bishop Super Fund | Australia |
| Macgown Family Superannuation Fund | Australia |
| Mack-Heaven Superannuation Fund | Australia |
| Mackle SMSF | Australia |
| Macklin Superannuation Fund | Australia |
| Maclean QROPS SMSF | Australia |
| MacLeay Regis Super Fund | Australia |
| Maclennan 55plus Super | Australia |
| MacLeod ROPS Fund | Australia |
| Macmillan Family Super Fund | Australia |
| Macmillan Super Fund | Australia |
| Madgasman Super Fund | Australia |
| Madster Superannuation Fund | Australia |
| Maeva 2 Investments Superannuation Fund | Australia |
| Maggie Bream Superannuation Fund | Australia |
| MAGNGA Superannuation Fund | Australia |
| Maguire Superannuation Fund | Australia |
| Maida Vale Super Fund | Australia |
| Majestic IT SMSF | Australia |
| MaladRash SMSF | Australia |
| Malks Superannuation Fund | Australia |
| Manchap Super | Australia |
| Manning Superannuation Fund | Australia |
| Mansfield Superfund | Australia |
| Manton Superannuation Fund | Australia |
| Maple Dragon ROPS Fund | Australia |
| Mardel Superannuation Fund | Australia |
| Margaret Currie Super Fund | Australia |
| Margaret Waller Superannuation Fund | Australia |
| Marikajon SMSF | Australia |
| Mark & Elaine Fry Superannuation Fund | Australia |
| Mark Elvy Superannuation Fund | Australia |
| Mark G. Johnson Super Fund | Australia |
| Mark Green Family Super Fund | Australia |
| Mark McCullen UK Superannuation Fund | Australia |
| Mark Testrow Superannuation Fund | Australia |
| Marklin67 | Australia |
| Marsal SMSF | Australia |
| Marshans Super Fund | Australia |
| Martin Kieft Super Fund | Australia |
| Martin Mitchell Self Managed Super Fund | Australia |
| Martin Superannuation Fund | Australia |
| Mary Bryce Superannuation Fund | Australia |
| Mary Li Super Fund | Australia |
| Mason MacDougall Superannuation Fund | Australia |
| Massie Circuit Fund | Australia |
| Matthew Rule Superannuation Fund | Australia |
| Matthews Family Superannuation Fund | Australia |
| Matthews Superannuation Fund | Australia |
| Maverick SMSF | Australia |
| Mawhinneysln SMSF | Australia |
| Maxwell ROPS Fund | Australia |
| Mayava SMSF | Australia |
| Mazilys Superannuation Fund | Australia |
| MB & FL Woolard Family Superannuation Fund | Australia |
| MBC Superannuation Fund | Australia |
| McAllister Superannuation Fund | Australia |
| McAndrew JC SMSF | Australia |
| McAney Family Superannuation Trust | Australia |
| McBain Superannuation Fund | Australia |
| McCamley Super Fund | Australia |
| McCarthy Superannuation Fund | Australia |
| McConalogue Superannuation Fund | Australia |
| McCormack Over 55 SMSF | Australia |
| McCormick Global Super | Australia |
| McFadden Family Superannuation Fund | Australia |
| McGinnis Family Superannuation Fund | Australia |
| McGowan Superannuation Fund | Australia |
| McIntosh Family Super Fund | Australia |
| MCKILLOP IO Superannuation Fund | Australia |
| McKinley Family Super Fund | Australia |
| McKinstry Super Fund | Australia |
| McLean Family Super Fund | Australia |
| McMillan ROPS Fund | Australia |
| MCMJT Super Fund | Australia |
| McNab ROPS Fund | Australia |
| McNee Family Super Fund | Australia |
| MCNULTY SMSF | Australia |
| MCPSMSF | Australia |
| McRigby Family Super Fund | Australia |
| McSephney Superannuation Fund | Australia |
| MCS Retirement Fund | Australia |
| MDBST Retirement Fund | Australia |
| MDD Super Fund | Australia |
| MDH SMSF 2022 | Australia |
| MDMAX Super | Australia |
| MDN Super Fund | Australia |
| Me Knott Superannuation Fund | Australia |
| Me Time Super Fund | Australia |
| Mearcam SMSF | Australia |
| Meese ROPS Fund | Australia |
| Mehta Super | Australia |
| Meldrew Super Fund | Australia |
| Melgaard ROPS Fund | Australia |
| Mellon Over 55 SMSF | Australia |
| Mellowship Superannuation Fund | Australia |
| Melrose Superannuation Fund | Australia |
| Mennelli Super Fund | Australia |
| Meppershall SMSF | Australia |
| Methers Super Fund | Australia |
| MG Moore Superannuation Fund | Australia |
| MH Brownlow 55 Super Fund | Australia |
| Michael Atkin SMSF PTY LTD | Australia |
| Michael Aynsley Superannuation Fund | Australia |
| Michael ES Superannuation Fund | Australia |
| Middleton Family Superannuation Fund | Australia |
| Midwood Superannuation Fund | Australia |
| Mika Super Fund | Australia |
| Mike Bennett SMSF | Australia |
| Mike Brissenden’s Super Fund | Australia |
| Mike Whittaker Superfund | Australia |
| Mikesb 1965 Super Fund | Australia |
| Milburn Super Fund | Australia |
| Miles Superannuation Fund | Australia |
| Milford Family SMSF | Australia |
| Milkcrate Superannuation Fund | Australia |
| MillCrea Super | Australia |
| Miller Freedom Super Fund | Australia |
| Miller-Stuart Family Fund | Australia |
| Miller Superannuation Fund | Australia |
| Millroy Family Super Fund | Australia |
| Minted Superannuation Fund | Australia |
| MISU 2000 Superannuation Fund | Australia |
| Mitchell Boys Super Fund | Australia |
| Mitchell ROPS Fund | Australia |
| Mitchell Super Fund | Australia |
| Mittigar Super Fund | Australia |
| Mitzie Retirement Fund | Australia |
| MJ Knight Retirement Fund | Australia |
| MJ Moon SMSF | Australia |
| MJC2015 Over 55 Super Fund | Australia |
| MJDC Super Fund | Australia |
| MJG SMSF | Australia |
| MJW Wealth Management Superannuation Fund | Australia |
| MK Family Superannuation Fund | Australia |
| MKA Superfund | Australia |
| MKRL Wilson Super Fund | Australia |
| ML Additional Family Fund | Australia |
| ML Swinton Super | Australia |
| MLR SUPER | Australia |
| MMF Superannuation Fund | Australia |
| MNM Superannuation Fund | Australia |
| Moir Super Fund | Australia |
| Moller & Hughes Superannuation Fund | Australia |
| Money Penney Superannuation Fund | Australia |
| Montanari Superannuation Fund | Australia |
| Monty Superannuation Fund | Australia |
| Moorebax SMSF | Australia |
| Morgan Family Pension Trust | Australia |
| Morgan Family Super Fund | Australia |
| Morris Superannuation Fund | Australia |
| Morrison Family Super Fund | Australia |
| Moseley Super Fund | Australia |
| Moss Retirement Superannuation Fund | Australia |
| Moss ROPS Superannuation Fund | Australia |
| MPG Family Superannuation Fund | Australia |
| Ms J M Prideaux & Mr M C Inett Superfund | Australia |
| MSMRMGM Super | Australia |
| MStainer Super Fund | Australia |
| MTK Superannuation Fund | Australia |
| Mulloss Superannuation Fund | Australia |
| MULLOSULL Superannuation Fund | Australia |
| Murgatroyd Super Fund | Australia |
| Murray SMSF | Australia |
| Murros Super Fund | Australia |
| MuveDesign Superfund | Australia |
| MVFF QROPS Super Fund | Australia |
| My Options ANEAR DAMYON Super | Australia |
| My Options Brigadoon Super | Australia |
| My Options Delta 4 2 Super | Australia |
| My Options Jesse The Retired Greyhound SMSF Pty Ltd Super Fund | Australia |
| My Options KG Watson Super | Australia |
| My Options M&C Super | Australia |
| My Options MJ Warner Super Fund | Australia |
| My Options NAM Rops Super | Australia |
| My Options OJ Super Fund | Australia |
| My Options Okavango Super | Australia |
| My Options-Phillips Rops Fund | Australia |
| My Options Sarah Neild Super | Australia |
| My Options Stickland Family Super | Australia |
| Mylchreest Super Fund | Australia |
| N & C Pigott Superannuation Fund | Australia |
| N & C Superfund | Australia |
| N & I Hornby SMSF | Australia |
| N & N Pattison Super Fund | Australia |
| N & R Perugino Superannuation Fund | Australia |
| N & S Nicholson Superannuation Fund | Australia |
| N A Williams Superfund | Australia |
| N Newbold 787 Super Fund | Australia |
| N S Henry Super Fund | Australia |
| N Stanford Super Fund | Australia |
| NABB SMSF | Australia |
| Naik Family Superannuation Fund | Australia |
| Narita 747 | Australia |
| Nash ROPS Fund | Australia |
| Natrisse Superannuation Fund | Australia |
| NazrooSF | Australia |
| ND & DM Robertson Super Fund | Australia |
| NDP Eke Super Fund | Australia |
| Neal Brabon Self Managed Super Fund | Australia |
| Neil & Chandrika Parry Super Fund | Australia |
| NEILCOM Super | Australia |
| Neill SMSF | Australia |
| Nervy & James Superannuation Fund | Australia |
| Nevin Family Super Fund | Australia |
| Newman Family Super Fund | Australia |
| Newman-Knott Superanuation Fund | Australia |
| Nicholas Jones Superfund No 1 | Australia |
| Nicholas Self Managed Superannuation Fund | Australia |
| Nicholls Family Super Trust | Australia |
| Nick McAndrew SMSF | Australia |
| Nicosia William Jones Superannuation Fund | Australia |
| Nigel And Jane Bates Super Fund | Australia |
| Nigel Brown Super Fund | Australia |
| Nigelsmsf Superannuation Fund | Australia |
| Nightingale Family QROPS Superannuation Fund | Australia |
| Nightingale Retirement Fund | Australia |
| Nine Planets Superannuation Fund | Australia |
| Ninja Lupa Super Fund | Australia |
| NJ Fergus Super Fund | Australia |
| NLJ SMSF | Australia |
| NM Brock Super Fund | Australia |
| NMW Consulting Superannuation Fund | Australia |
| NNBC Jackson Superannuation Fund | Australia |
| Noon Superannuation Fund | Australia |
| Norah Technology S/F A/C | Australia |
| Northrop Hall Super | Australia |
| Nova Horizon SMSF | Australia |
| NR Wells Family Super | Australia |
| NSNO59CRJ Super Fund | Australia |
| O’Brien Family Super Fund | Australia |
| O’Donoghue Super Fund | Australia |
| O’Grady Super | Australia |
| O’Neilm Superfund | Australia |
| O And O Superfund | Australia |
| Oaklands Superannuation fund | Australia |
| Oakridge Holdings | Australia |
| Oandozs Super Fund | Australia |
| Oastler Superannuation Fund | Australia |
| Oberon SMSF | Australia |
| Ocean Fund | Australia |
| Oehme Family Super Fund | Australia |
| Ogangelos Super Fund | Australia |
| Ogle Family Superfund | Australia |
| Ogle-Lang Super Fund | Australia |
| Oglesby Newton Super Fund | Australia |
| Okapi Super | Australia |
| Oldham47 Retirement Fund | Australia |
| Ollenbach’s SMSF | Australia |
| Ollis Super Fund | Australia |
| On The Beach Super Fund | Australia |
| Orangeboat Superannuation Fund | Australia |
| Ormesher Superannuation Fund | Australia |
| Orr Super Fund | Australia |
| Orritt Super Fund | Australia |
| Osborne Pension Fund | Australia |
| Outhwaite Superannuation Fund | Australia |
| Outrospective Super Fund | Australia |
| OzGale’s Super Fund | Australia |
| Ozybown Super | Australia |
| P & A Crammond Super Fund | Australia |
| P & D Cartwright Superannuation Fund | Australia |
| P & E Dyke Super Fund | Australia |
| P & E Garnish Super Fund | Australia |
| P & H Rymer Super Fund | Australia |
| P & J James Superannuation Fund | Australia |
| P & L Hartman Super Fund | Australia |
| P & S Nadarajah Superannuation Fund | Australia |
| P and B Quine SMSF | Australia |
| P and ML English Retirement Fund | Australia |
| P and S Benson-Cooper SMSF Super Fund | Australia |
| P and S McCormick Superannuation Fund | Australia |
| P and T Jeffery SMSF Super Fund | Australia |
| P J Clyne Superannuation Fund | Australia |
| P J Hughes Superannuation Fund | Australia |
| P&D Umoji Fund | Australia |
| Pacer Super Fund | Australia |
| Page ROPS Fund | Australia |
| Page Wrightson | Australia |
| Pahljina Superannuation Fund | Australia |
| Painter Super Fund | Australia |
| Palfrey Family Super Fund | Australia |
| Palmer Retirement Fund | Australia |
| Palmer Super Fund No. 2 | Australia |
| Park Family Superannuation Fund | Australia |
| Park Street Boys SMSF | Australia |
| Park View Pension Superfund | Australia |
| Parker Cullen Super Fund | Australia |
| Parker Q1 Superannuation Fund | Australia |
| Parker Q2 Superannuation Fund | Australia |
| Parnell Family Superannuation Fund | Australia |
| Parrish Family Super Fund | Australia |
| Parry Family Super Fund | Australia |
| Parsonson Family Superannuation Fund | Australia |
| Partridge SMSF | Australia |
| Pascoe Family Super Fund | Australia |
| Paton SMSF | Australia |
| Patrich Superannuation Fund | Australia |
| Paul Gladwell Superannuation Fund | Australia |
| Paul M Wood Super Fund | Australia |
| Paul Quirk Superannuation Fund | Australia |
| Paul Shaw Super Fund | Australia |
| Paumar Saibhreas Super | Australia |
| PB 55 Super Fund | Australia |
| PB Investment Fund | Australia |
| PD & JW Superannuation Fund | Australia |
| Pearce Algoe Superfund | Australia |
| Pearce Tiger SMSF Super Fund | Australia |
| Pearson Family Super Fund | Australia |
| Pearson Super Fund | Australia |
| Pearson-Lemme Superannuation Fund | Australia |
| Pengelly Super | Australia |
| Peninsula Life | Australia |
| Pennycott Super Fund | Australia |
| Pension Power SMSF | Australia |
| Pepco Superannuation Fund | Australia |
| Pepdome Superannuation Fund | Australia |
| Pepper Paine Superannuation Fund | Australia |
| Pete Davis Super | Australia |
| Peter Delroy Williamson Super Fund | Australia |
| Peter Lill Super | Australia |
| Peter & Linda Chang SMSF | Australia |
| Peter McIlwaine Super Fund | Australia |
| PF Super Fund | Australia |
| PH 55 Superannuation Fund | Australia |
| PHEIDIPPIDES Superannuation Fund | Australia |
| Philip Anthony Busfield SMSF | Australia |
| Phil Harries Superannuation Fund | Australia |
| Phil - Judi Lawton Super Fund | Australia |
| Philip Goodyer Super Fund | Australia |
| Phillips One Superfund | Australia |
| Phillips QROPS Fund | Australia |
| Phillips55 Super Fund | Australia |
| Pickford (55 plus) Super Fund | Australia |
| Pierson Super Fund | Australia |
| Pindolia SMSF | Australia |
| Pinnski Super Fund | Australia |
| Pirbright Super Fund | Australia |
| Pires Super Fund | Australia |
| PJ & C Street Super Fund | Australia |
| PJL SMSF | Australia |
| PJW Super Fund | Australia |
| Plasmatio Super Fund | Australia |
| Platform One SMSF | Australia |
| Plested Super Fund | Australia |
| PM & AJ Tasker Superannuation | Australia |
| PM Richardson Super | Australia |
| PMAC Super Fund | Australia |
| PNG Future Fund | Australia |
| PNWorner Superannuation Fund | Australia |
| Ponsford Super Fund | Australia |
| Porter ROPS Fund | Australia |
| Pouton Plumanns Superannuation Fund | Australia |
| Powell Family Super Fund | Australia |
| Powell ROPS Fund | Australia |
| Powell Super Fund | Australia |
| Powers & Liew Super Fund | Australia |
| Poyser SMSF | Australia |
| PR Thompson Super | Australia |
| Prasad Superannuation Fund | Australia |
| PRC Super Fund | Australia |
| Preesah Superannuation Scheme | Australia |
| Preston Group Superannuation Fund | Australia |
| Preston Pot | Australia |
| Price Haynes Super Fund | Australia |
| Prince Super Fund | Australia |
| Probert ROPS Fund | Australia |
| Projectability Super Fund | Australia |
| Prupp SMSF | Australia |
| PS&KS Murdoch Super Fund | Australia |
| PSMON Super | Australia |
| PTF SMSF | Australia |
| Pugh Family Superannuation Fund | Australia |
| Purnell Super Fund | Australia |
| PWLSAR Superannuation Fund | Australia |
| Q4 Super | Australia |
| R & C Pain Over 55 SMSF | Australia |
| R & J McLeish Super Fund | Australia |
| R & J Parsons Superannuation Fund | Australia |
| R & K Attrill Family Superannation Fund | Australia |
| R & K Kennedy Super Fund | Australia |
| R & L Blott SMSF | Australia |
| R & L Hayward SMSF | Australia |
| R & L Superannuation Fund | Australia |
| R & S Hardy Superannuation Fund | Australia |
| R E Brown Family Super Fund | Australia |
| R G Superannuation Fund | Australia |
| R M Harris Superannuation Fund | Australia |
| R Moore SMSF Super Fund | Australia |
| RA Smith Superannuation Fund | Australia |
| Rachel Robinson Retirement Fund | Australia |
| Raemers ROPS Fund | Australia |
| Rainbird Family Superannuation Fund | Australia |
| Rainford SMSF | Australia |
| Raja Superannuation Fund | Australia |
| Rampling Superfund | Australia |
| Randolph Wolf Superfund | Australia |
| Ratt55 Super Fund | Australia |
| Rawlingsaus Superannuation Fund | Australia |
| Raws Creative Superannuation Fund | Australia |
| Ray & Vin Super Fund | Australia |
| Raybould Retirement Fund | Australia |
| Rayner Family Super Fund | Australia |
| RBC Superannuation Fund | Australia |
| RBD66 Superfund | Australia |
| RC Baldwin Retirement Fund | Australia |
| RDBarnett Super | Australia |
| REH Super Fund | Australia |
| ReadRetire Super | Australia |
| Reay Island Super Fund | Australia |
| Red Dragon Superannuation Fund | Australia |
| Reddy Superannuation Fund | Australia |
| Reed Superannuation Fund | Australia |
| Regane Superannuation Fund | Australia |
| Renn Super Fund | Australia |
| Rev Woody SMSF | Australia |
| Raverati Superannuation Scheme | Australia |
| Revington Superannuation Fund | Australia |
| Reynolds Carabott Self Manage Super Fund | Australia |
| Rhall UK Super Fund | Australia |
| RHCF Luttrell Superannuation Fund | Australia |
| Richard Alec Sugden (1969) SMSF | Australia |
| Richard Fuller Over 55 SMSF | Australia |
| Richard Marsh Super Fund | Australia |
| Richard Wesley Superannuation Fund | Australia |
| Richkate | Australia |
| Rigg Retirement Fund | Australia |
| Rimmer Super | Australia |
| RJLK Blackmore Super Fund | Australia |
| RL Drake Superannuation Fund | Australia |
| RN Power SMSF | Australia |
| Rob And Ali Super Savings | Australia |
| Rob and Gen’s Superfund | Australia |
| Rob Young Over 55 SMSF | Australia |
| Robb Superannuation Fund | Australia |
| RobCaz Super Fund | Australia |
| Robert Ian Kershaw Superannuation Fund | Australia |
| Robert Mills SMSF | Australia |
| Roberts Chapple Superannuation Fund | Australia |
| Robertson Superannuation Fund | Australia |
| Robins SMSF | Australia |
| Robyn Davidson Superannuation Fund | Australia |
| RobySuper1 | Australia |
| Rodd & Ase Smith Superannuation Fund | Australia |
| Roger Skelsey Superannuation Fund | Australia |
| Rogers Super Fund | Australia |
| Rolan Goli-Molnar Superannuation Fund | Australia |
| Rollason Super | Australia |
| Romaine Super Fund | Australia |
| Romo Super Fund | Australia |
| ROPS Ernie Superannuation Fund | Australia |
| Rosamond Mary Laws Superannuation Fund | Australia |
| Ross Empire Super Fund | Australia |
| Rosser Family Super Fund | Australia |
| Rosser L Personal Pension Scheme | Australia |
| Rossiter SMSF | Australia |
| Rothwell Super Fund | Australia |
| Rough Superannuation Fund | Australia |
| Rowlands Castle Superannuation Fund | Australia |
| RPG Maunder Superfund | Australia |
| Russell Clarke SMSF | Australia |
| Russell Super | Australia |
| Russmarg Super Fund | Australia |
| Rustlewood Superannuation Fund | Australia |
| Rusty Julie SMSF | Australia |
| Ruthergreen SMSF | Australia |
| Rycroft SMSF Pty Ltd ATF the Rycroft Superannuation Fund | Australia |
| Rymer & Hyne SMSF | Australia |
| Rynd55plus Super | Australia |
| RZ Beaver Super Fund | Australia |
| S & A Evans Family Super Fund | Australia |
| S & D Watts Self Managed Superannuation Fund | Australia |
| S & J Lewis Super Fund | Australia |
| S & K Summers Superannuation Fund | Australia |
| S & P Cleary Superannuation Fund | Australia |
| S & P Collins Super Fund | Australia |
| S&P Mackenzie Super | Australia |
| S & T Clarkson’s Super Fund | Australia |
| S and J Friend Super Fund | Australia |
| S And L Chandler Super Fund | Australia |
| S Tormey Super Fund | Australia |
| S&L Superannuation Fund | Australia |
| S&R Chatterjee Super Fund | Australia |
| S&S Denne Superannuation Fund | Australia |
| S&S Naish Superfund | Australia |
| SP&J McGurk Superannuation Fund | Australia |
| Sabben Pty Ltd as trustee for the Coles Superannuation Fund | Australia |
| Sagoya Clarke Super | Australia |
| Saidi Super Fund | Australia |
| Sam’s Trust (superannuation fund) | Australia |
| San Jose ROPS Fund | Australia |
| Sanctuary SMSF | Australia |
| Sanjay De SMSF | Australia |
| Satya Yuga Super Fund | Australia |
| Saul Superannuation Fund | Australia |
| Saunders & McArthur QROPS Super | Australia |
| Saunders QROPS Self-Managed Superannuation Fund | Australia |
| Savage Bibendum QROPS SMSF | Australia |
| Savill Family Superannuation Fund | Australia |
| SaviRops Fund | Australia |
| Sayers Sekulic Super Fund | Australia |
| SB Howe Superannuation Fund | Australia |
| Scaussie Super Fund | Australia |
| Scholey Superannuation Fund | Australia |
| SCH ROPS Fund | Australia |
| Scotson Super Fund | Australia |
| Scott Collins Fund | Australia |
| Scott Superannuation Fund | Australia |
| Scottie Dog Super | Australia |
| Scozzie Pension Pot Super Fund | Australia |
| S.C Hobbs SF | Australia |
| SD Williams Supperannuation Fund | Australia |
| Seadrill Super Fund | Australia |
| Seamus and Vanessa’s Pot of Gold Superannuation Fund | Australia |
| Segue Too Superannuation Fund | Australia |
| SEM Retirement Trust | Australia |
| Semon Retirement Fund | Australia |
| SEVH Superannuation Fund | Australia |
| SFW Super | Australia |
| SGT-2 Super Fund | Australia |
| SH4ALI Superannuation Fund | Australia |
| Shakeshaft Super | Australia |
| Shakey Super Fund | Australia |
| Shamrock & Emu | Australia |
| Shand ROPS Fund | Australia |
| Shanngirl Supreme | Australia |
| Shantelle Super Fund | Australia |
| Sharp Family Super Fund | Australia |
| Sharper12 Super Fund | Australia |
| Shaw Super Fund | Australia |
| Sheard ROPS Fund | Australia |
| Sheehan SMSF Super | Australia |
| Shelcor | Australia |
| Sheldon Superannuation Fund | Australia |
| Sheppard Super Fund | Australia |
| Sherbrooke Super | Australia |
| Shergold Superannuation Fund | Australia |
| Sherry Super Fund | Australia |
| Shooter Retirement Fund | Australia |
| SHoughton SMSF | Australia |
| SiBorg7of7 | Australia |
| Siford SMSF | Australia |
| Silcock Superannuation Fund | Australia |
| Simon Burrows SMSF | Australia |
| Simpson Family Super Fund | Australia |
| Sinclair Superannuation Fund | Australia |
| Sinnington Superfund | Australia |
| Sipping Bubbles Superannuation Fund | Australia |
| SIRRON SUPERANNUATION FUND | Australia |
| Sit Down Super Fund | Australia |
| Sixhundred Superannuation Fund | Australia |
| Sixty Canford SMSF | Australia |
| SJ Kennington Super Fund | Australia |
| SJE Super Fund | Australia |
| SJK Superannuation Fund | Australia |
| SJS Super Fund | Australia |
| SKBIRDSUPER | Australia |
| Skirrow SMSF | Australia |
| SKP Super | Australia |
| SL Noble Retirement Trust | Australia |
| Slater Family Super Fund | Australia |
| Slevin Family Super Fund | Australia |
| Slickenside Super | Australia |
| SM & AD Edge Super Fund | Australia |
| SM & MC Dickinson Superfund | Australia |
| SM Adams Super Fund | Australia |
| Smith & Longden Superannuation Fund | Australia |
| Smith & Richardson Super Fund | Australia |
| Smithdownunder Super | Australia |
| Smithy9320 SMSF | Australia |
| SMSF Edwards Pty Ltd | Australia |
| Snazzy Super | Australia |
| Snow Queen Super Fund | Australia |
| Snugglesbear Superanuation Fund | Australia |
| Soaring Tall Superannuation Fund | Australia |
| Soden Super Fund | Australia |
| Solfam Super Fund | Australia |
| Solva 2 Super Fund | Australia |
| Sophia Enduring Family Superannuation Fund | Australia |
| Sordy Superannuation Fund | Australia |
| Southern Endurance Super | Australia |
| South West Rocks Superannuation | Australia |
| SP Super Fund | Australia |
| Spencer ROPS Fund | Australia |
| Spendley Super Fund | Australia |
| SPJ Algar SMSF | Australia |
| Sprason Super Fund | Australia |
| Spreadbury Super Fund | Australia |
| Spud Fund | Australia |
| SPHUKOZ Retirement Fund | Australia |
| SR & NP Middleton Superannuation Fund | Australia |
| SS King Super Fund | Australia |
| SSARK Superannuation Fund | Australia |
| St Albans Retirement Fund | Australia |
| St Andrews Legacy Superannuation Fund SMSF — QROPS | Australia |
| Stacey Superannuation Fund | Australia |
| Stainer SMSF | Australia |
| Stairway to Heaven Super Fund | Australia |
| Stanford Superannuation Fund | Australia |
| Stangeia Super Fund | Australia |
| Stanrose Super Fund | Australia |
| Starlord Superannuation Fund | Australia |
| Starr’s Align | Australia |
| Statter Super | Australia |
| Stein Superannuation Fund | Australia |
| Stephen D Johns | Australia |
| Stephen Jones and Joanne-Neave Jones Super | Australia |
| Stephen Turner 67 SMSF | Australia |
| Stephenson Family Super | Australia |
| Stephenson ROPS Fund | Australia |
| Stevenic SMSF | Australia |
| Stevens Family Investments | Australia |
| Stevens Super Fund | Australia |
| Stewart Holman Superannuation Fund | Australia |
| Stingray Super Fund | Australia |
| Storrs Superannuation Fund | Australia |
| STP Super Fund | Australia |
| Strachan Doughty Superannuation Fund | Australia |
| Strachan Family Superannuation Fund | Australia |
| Streamer Super Fund | Australia |
| Street Retirement Fund | Australia |
| Stringer2 Super Fund | Australia |
| Stroud Family SMSF | Australia |
| Strudders Super Fund | Australia |
| Stupples QROPS Superannuation Fund | Australia |
| Subert SMSF | Australia |
| Such Superannuation Fund | Australia |
| Sue Daniels Superannuation Fund | Australia |
| Suepau Superannuation Fund | Australia |
| Sugardaddyfund | Australia |
| Sulama Superannuation Fund | Australia |
| Sullivan SMSF | Australia |
| Summarmet SIPP | Australia |
| Summers Superannuation Fund | Australia |
| Sunbird Pearse 4 Super | Australia |
| Sundance Super Fund | Australia |
| Sunny Money | Australia |
| Sunrise Whales | Australia |
| Super Dooper Superannuation Fund | Australia |
| Super for Oscar | Australia |
| Super Leggett WL | Australia |
| Super Snowbird Fund | Australia |
| Super Surrey Fund | Australia |
| Super Together | Australia |
| Super Traders Super Fund | Australia |
| Supernova Superannuation Fund | Australia |
| SuperPeteFund | Australia |
| Surfside Dreaming | Australia |
| Susan Diamond SMSF | Australia |
| Susy Dog Super Fund | Australia |
| Suthosuper | Australia |
| Sutton Super Fund | Australia |
| SW & KT Crowley Superannuation Fund | Australia |
| Swinbanks Superannuation Fund | Australia |
| Swinchatt SMSF | Australia |
| SWT Superannuation Fund | Australia |
| Sylverlink Superannuation Fund | Australia |
| T & J Garvan Super Fund | Australia |
| T & K Super Fund | Australia |
| T and C Super Fund | Australia |
| T D & H M Saunders Superfund | Australia |
| T Hibbert Superannuation Fund | Australia |
| T.R. Stalker and J.R. Petersen Superannuation Fund | Australia |
| TA & AJ Bailey Superannuation Fund | Australia |
| Talbot Superannuation Fund | Australia |
| Tallentire SMSF | Australia |
| Tamplin Super Fund | Australia |
| Tarnagulla | Australia |
| Tartan SMSF | Australia |
| Tassie Super Fund | Australia |
| Taylor Newman Super Fund | Australia |
| Taylor Norton Superannuation Fund | Australia |
| TB Super Fund | Australia |
| TCP SMSF | Australia |
| Ted and Cat Superannuation Fund | Australia |
| Tenacious Turtles Super Fund | Australia |
| Terra Super Fund | Australia |
| Terry Hunt Superannation Fund | Australia |
| Terry Retirement Fund | Australia |
| TG and JKS Super Fund | Australia |
| The Aitken Family Superannuation Fund | Australia |
| The Aus Green Super Fund | Australia |
| The Brady Collins Super Fund | Australia |
| The Campbell Family Superannuation Fund | Australia |
| The Chris Hine Superannuation Fund | Australia |
| The Cokell Super Fund Pty Ltd | Australia |
| The Coleing Super Fund | Australia |
| The Craig Family Super Fund | Australia |
| The CTT & HE Moore Superannuation Fund | Australia |
| The David and Melanie Bonfield Superannuation Fund | Australia |
| The Davies Superannuation Fund | Australia |
| The Dunk Superannuation Fund | Australia |
| The Eric & Kim Family Superannuation Fund | Australia |
| The Fit & Thriving Super Fund | Australia |
| The Flamingo Superannuation Fund | Australia |
| The Fletcher Super Fund | Australia |
| The Furness Family Super Fund | Australia |
| The G&J Windsor Family Super Fund | Australia |
| The Goodall Superannuation Fund (QROPS Pension Plan) | Australia |
| The Gorvin Self Managed Superannuation Fund | Australia |
| The Great Southern Super Fund | Australia |
| The Happiness Done Right Superannuation Fund | Australia |
| The Happy Ending Fund | Australia |
| The HF Rooney Family Super Fund | Australia |
| The Hill Superannuation Fund | Australia |
| The Hilt Superannuation Fund | Australia |
| The Jackie and Gary Giles Super Fund | Australia |
| The Jehring Family Super Fund | Australia |
| The Jennings Superannuation Fund | Australia |
| The Johnson Super Fund | Australia |
| The JT (IOT) Limited Pension Scheme | Australia |
| The Kershaws Downunder Fund | Australia |
| The King Family Superannuation Fund | Australia |
| The Kuchel Family Super Fund | Australia |
| The Lisa & Aresh Anwar Family Superfund | Australia |
| The Majan 2317 Super Fund | Australia |
| The Martin Andrew SMSF | Australia |
| The MaxandSue Investments Superannuation Fund | Australia |
| The McConville Super Fund | Australia |
| The McDonald Family Superfund | Australia |
| The Midgelow Family Super Fund | Australia |
| The Mortimers Superannuation Fund | Australia |
| The Muir Zenith Super Fund | Australia |
| The Neil Edgar Superannuation Fund | Australia |
| The NZ Butler SMSF | Australia |
| The Oberon Superannuation Fund | Australia |
| The Ower Superannuation Fund | Australia |
| The Paul & Elaine Superannuation Fund | Australia |
| The Peaceful and Contented SMSF | Australia |
| The PerryClem Superannuation Fund | Australia |
| The Rap Super Fund | Australia |
| The RC Matthews Jackson Super Fund | Australia |
| The RH Partnership Superannuation Fund | Australia |
| The Roberts Grayson Superannuation Fund | Australia |
| The Ruddster’s Pension Fund | Australia |
| The ScottNom Family Superfund | Australia |
| The Setchell Superannuation Fund | Australia |
| The S&J Hamilton Superannuation Fund | Australia |
| The Slinger Family Super Fund | Australia |
| The Sunflower Super Fund | Australia |
| The Tre Cose Superannuation Fund | Australia |
| The Trustee for A & H Dunbar Superfund | Australia |
| The Trustee for AA Shooting Retirement Fund | Australia |
| The Trustee for Allum-Henson Superfund | Australia |
| The Trustee for B&T Super Fund | Australia |
| The Trustee for Cirrox | Australia |
| The Trustee for Hamaul Super Fund | Australia |
| The Trustee For J&S Retirement Super Fund | Australia |
| The Trustee for Last Laugh Super Fund | Australia |
| The Trustee for NRGR Super Fund | Australia |
| The Trustee for Omega Retirement Super Fund | Australia |
| The Trustee for Our Super Future Super Fund | Australia |
| The Trustee for Peter KNM Super Fund | Australia |
| The Trustee for Pilea Superannuation Fund | Australia |
| The Trustee for Playfair Cal Superannuation Fund | Australia |
| The Trustee for Sandford Super Fund | Australia |
| The Trustee for Superfund 2033 | Australia |
| The Trustee for the Anderson Superannuation Fund | Australia |
| The Trustee for the Cowan Super Retirement Fund | Australia |
| The Trustee for the EJH Superannuation Fund | Australia |
| The Trustee for Ventoux Opportunities Super Fund | Australia |
| The Trustee For West Family Superannuation Fund | Australia |
| The Venables Superannuation Fund | Australia |
| The Vespera Super Fund | Australia |
| The Waters Family SMSF | Australia |
| The Wells 1985 Superannuation Fund | Australia |
| The Whitehead Family Super Fund | Australia |
| Thiele Super Fund | Australia |
| Thira Effect Super Fund | Australia |
| Thirdspace Super Fund | Australia |
| Thirlwell Super Fund | Australia |
| Thomas Superannuation Fund | Australia |
| Thomas WA Super | Australia |
| Thompson ROPS Super Fund | Australia |
| Thompson Superfund | Australia |
| Three Cs | Australia |
| Three Seven Five Super Fund | Australia |
| TI Hossack Superannuation Fund | Australia |
| TIB Aus Fund | Australia |
| Tibballs and Bose ROPS Super Fund | Australia |
| Tidswell Master Superannuation Plan | Australia |
| Tierney Super Fund | Australia |
| Tikalara Superfund | Australia |
| Tim and Michelina Super Fund | Australia |
| TIMJAM SUPER | Australia |
| TK Hawkins Superannuation Fund | Australia |
| TLCR Retirement Fund | Australia |
| Toal Super Fund | Australia |
| Tobi Too | Australia |
| Tomfi Superannuation Fund | Australia |
| Tomkinson SMSF Pty Ltd ATF Tomkinson Superannuation Fund | Australia |
| Tom O’Neill Superannuation Fund | Australia |
| Tony A Super Fund | Australia |
| Tony O’Donnell Super Fund | Australia |
| Top Hat Superannuation Fund | Australia |
| Tour de Faahan | Australia |
| Towers-Ferrier Super | Australia |
| Toys Hill Super Fund | Australia |
| TR6 Super | Australia |
| Tracey Hughes Super | Australia |
| Trafalgar Day Superannuation Fund | Australia |
| Tralee 55 Super Fund | Australia |
| Tranquillium Super | Australia |
| Transocean Superannuation Fund | Australia |
| Treasure Chest SMSF | Australia |
| Treasure Island Super | Australia |
| Tree of Cotton Super Fund | Australia |
| Trevor Tame Super Fund | Australia |
| Tribe Superannuation Fund | Australia |
| Trickey Super Fund | Australia |
| Trim Superannuation Fund | Australia |
| Truscott Salehurst Fund | Australia |
| Trustee for Alder1 Superannuation | Australia |
| Trustee for Edward Street Fund | Australia |
| Trustee for Gladigau/Neophytou Rocket Fund | Australia |
| Trustee for JAL Super Fund | Australia |
| Trustee for Karen’s Retirement Super Fund | Australia |
| Trustee for Maxine Super | Australia |
| Trustee for the LMT Superannuation Fund | Australia |
| Trustee for the Randell Superfund | Australia |
| Trustee for Sinnington Super Fund | Australia |
| Tudor Powell Super | Australia |
| Tui Trove Superannuation Fund | Australia |
| Tulsi Superannuation Fund | Australia |
| TumLeoPension | Australia |
| Turnbull Superannuation Fund | Australia |
| Turners Independent Traders | Australia |
| Twiddle Family Super Fund | Australia |
| Two Farr Superfund | Australia |
| Twohig ROPS Fund | Australia |
| TWOPM Superannuation Fund | Australia |
| Tyler Retirement Fund | Australia |
| Tyrrell Superannuation Fund | Australia |
| U Y Thompson SMSF Super Fund | Australia |
| Umlandt Super Fund | Australia |
| Up Ship Creek Super Fund | Australia |
| V&N Powell Superannuation Fund | Australia |
| V&S Superannuation Fund | Australia |
| Values Partnership Superannuation Fund | Australia |
| Veale ROPS Fund | Australia |
| Veightang Super Fund | Australia |
| Veksner Super | Australia |
| Versis Superannuation Fund | Australia |
| Victoria Superannuation Fund | Australia |
| VIDA | Australia |
| Vivian Family SuperFund | Australia |
| Vivian ROPS Fund | Australia |
| VJETS Superannuation Fund | Australia |
| Vokoso Super | Australia |
| VonTrapsSuper | Australia |
| Voyce Superannuation Fund | Australia |
| W & M Ritchie Superannuation Fund | Australia |
| W M Super | Australia |
| Wakefield Super Fund | Australia |
| Walford Family SMSF | Australia |
| Walsh Over 55 Superannuation Fund | Australia |
| Wandering Barnes Superannuation Fund | Australia |
| Wann SMSF | Australia |
| Ward One Super Fund | Australia |
| Ward Superannuation Fund | Australia |
| Warhall Super Fund | Australia |
| Warr262 Super Fund | Australia |
| Warrak Super Fund | Australia |
| Warrent Retirement Fund | Australia |
| Warwick Burdge SMSF | Australia |
| Wasret Pty Ltd as trustee for Wasret Super Fund | Australia |
| Waters Trust | Australia |
| Watkins Browne Super Fund | Australia |
| Watson Carroll Super Fund | Australia |
| Watson-Lynch Retirement Fund | Australia |
| Watts Superannuation Fund | Australia |
| WB Super Fund | Australia |
| Webb55 Super Fund | Australia |
| Webster Swift Family Super Fund | Australia |
| Weight Family Super Fund | Australia |
| Welluppillai Super Fund | Australia |
| Welsh SMSF | Australia |
| Wendy Tiffany Super | Australia |
| Westacott Super Fund | Australia |
| Westney Owl Superannuation Fund | Australia |
| Whalley SMSF Pty Ltd ATF Whalley Superannuation Fund | Australia |
| WHandWHGreenAus Super Fund | Australia |
| Wheeler Family Super Fund | Australia |
| Whelan Super Fund | Australia |
| Whipp Super SMSF | Australia |
| Whiskey Superannuation Fund | Australia |
| Whisperer | Australia |
| Whistlecroft Superannation Fund | Australia |
| White & Guest Superannuation Fund | Australia |
| White Frythe Fund | Australia |
| Whitfield Super | Australia |
| Whitelaw Superannuation Fund | Australia |
| Whittle Family Superannuation Fund | Australia |
| Whitton Super Fund | Australia |
| Wild Superannuation Fund | Australia |
| Wilding Family Super Fund | Australia |
| Wilkinson Family Super Fund | Australia |
| Williamson Superannuation Fund | Australia |
| Willis Darcy Super | Australia |
| Willis Family Super Fund | Australia |
| Wilson SMSF | Australia |
| Wilson Super Fund | Australia |
| Willson Trust Fund | Australia |
| Windsor Superannuation Fund | Australia |
| Winford Investment Superannuation Fund | Australia |
| WingDing Superannuation Fund | Australia |
| Winters Super Fund | Australia |
| Winwood Family Superannuation Fund | Australia |
| Winx Superannuation Fund | Australia |
| WN Davies SMSF | Australia |
| Wolfenden Superannuation Fund | Australia |
| Wolrah | Australia |
| Womersley SMSF | Australia |
| Wood Family Super Fund | Australia |
| Woodburn SMSF | Australia |
| Woodpine Super Fund | Australia |
| Woodstone Superannuation Fund | Australia |
| Woolff Madew Super | Australia |
| Woolley Family Super Fund | Australia |
| Wright ROPS Fund | Australia |
| WY and I Main Retirement Fund | Australia |
| Wyandra Kwetu Super Fund | Australia |
| Wylie Tooth Superannuation Fund | Australia |
| Wynne-Jones Super Fund | Australia |
| Wynne Superannuation Fund | Australia |
| Y and A Freeman SMSF Super Fund | Australia |
| Y-Fenni Abergavenny Superannuation Fund | Australia |
| Yacaaba Summit Super Fund | Australia |
| Yanda Number One Super Fund | Australia |
| Yeandle Superannuation Fund | Australia |
| Yellowtail Superannuation Fund | Australia |
| Yorkdale 1955 Super Fund | Australia |
| Yorkdale 1961 Super Fund | Australia |
| Yosemite Superannuation Fund | Australia |
| Yossarian Super | Australia |
| Yuile Super Fund | Australia |
| Yvetimus Superannuation Fund | Australia |
| Zardoz Super Fund | Australia |
| Zed Super Fund No. 2 | Australia |
| ZMP Superannuation Fund | Australia |
| Zomasa SMSF | Australia |
Changes made for Australia on 15 November 2024
| ROPS | Change |
|---|---|
| Andrew Valentine Superannuation Fund | Added |
| D&M Shipp | Added |
| Debar SMSF | Added |
| DI Baigent SMSF | Added |
| Edwards Superannuation Fund | Added |
| Flynn ROPS Fund | Added |
| HoGroves Superannuation Fund | Added |
| Je Suis Pellegrue Super Fund | Added |
| Juelou | Added |
| PNG Future Fund | Added |
| Saidi Super Fund | Added |
| Sutton Super Fund | Added |
| TIMJAM SUPER | Added |
| VonTrapsSuper | Added |
| CP Lockwood Super Fund | Removed |
| MRGough Super Fund | Removed |
| PJ Hodgson Super Fund | Removed |
| Raddie Superfund | Removed |
| Richard Womack Super Fund | Removed |
Austria
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
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.
| ROPS | Country |
|---|---|
| APK Pensionskasse AG | Austria |
| Bonus Pensionskassen Aktiengesellschaft | Austria |
| VBV-Pensionskasse Aktiengesellschaft | Austria |
Barbados
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
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.
| ROPS | Country |
|---|---|
| DGM Registered Retirement Savings Plan (RRSP) | Barbados |
Belgium
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
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.
| ROPS | Country |
|---|---|
| Caisse de prevoyance des avocats, des huisiers de justice et autres independants OFP | Belgium |
| Eurocontrol Pension Fund | Belgium |
| Instelling voor bedrijfspensioenvoorziening Dow Belgie | Belgium |
| J&J Pension Fund OFP | Belgium |
Bulgaria
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
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.
| ROPS | Country |
|---|---|
| Allianz Bulgaria Voluntary Pension Fund | Bulgaria |
| Pension Fund UBB | Bulgaria |
| Voluntary Pension Fund ‘CCB — SILA’ | Bulgaria |
Canada
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
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.
| ROPS | Country |
|---|---|
| Canadian Forces Superannuation Act (R.S.C., 1985, c. C-17) | Canada |
| Cidel Alternate Retirement Plan (CARP) | Canada |
| Cidel Retirement Income Fund (RRIF) | Canada |
| IA Clarington Investment Inc Retirement Income Fund (QROPS) | Canada |
| IA Clarington Investments Inc Retirement Savings Plan (QROPS) | Canada |
| IAG Saving and Retirement Plan RRIF-QROPS | Canada |
| IAG Saving and Retirement Plan RRSP-QROPS | Canada |
Countries D to F
EU Institution
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
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.
| ROPS | Country |
|---|---|
| The Pension Scheme Of The Officials Of The European Union | EU Institution |
Countries G to I
Germany
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
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.
| ROPS | Country |
|---|---|
| ALTE LEIPZIGER Lebensversicherung auf Gegenseitigkeit | Germany |
| Condor Lebensversicherungs-AG Basis-Rente | Germany |
| Condor Lebensversicherungs-AG Sofort-Rente | Germany |
| New Pension Scheme of the European Patent Office | Germany |
| Versorgungswerk Architektenkammer Baden-Wurttemberg | Germany |
| Versorgungswerk Der Architektenkammer Sachsen | Germany |
Gibraltar
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
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.
| ROPS | Country |
|---|---|
| Apollo QROPS | Gibraltar |
| Aria IP Gibraltar QROPS Pension Scheme | Gibraltar |
| Athena QROPS | Gibraltar |
| Bourse Retirement Scheme (Gibraltar) | Gibraltar |
| Calpe Lite Retirement Benefit Scheme | Gibraltar |
| Calpe Retirement Benefit Scheme | Gibraltar |
| ECS International | Gibraltar |
| EFPG Diamond Personal Pension Plan Scheme | Gibraltar |
| Europa Lite Pensions Trust | Gibraltar |
| Europa Pensions Trust | Gibraltar |
| Evolve Retirement Benefit Scheme | Gibraltar |
| Fiduciary QROPS | Gibraltar |
| Gibraltar Provident Trust (No 2) Pension Scheme | Gibraltar |
| Hercules Retirement Annuity Trust Pension Scheme | Gibraltar |
| Ibis Pension Scheme | Gibraltar |
| IVCM (Gibraltar) Retirement Annuity Trust | Gibraltar |
| London & Colonial EU QROPS | Gibraltar |
| Momentum Gibraltar Pension Plan | Gibraltar |
| Pantheon QROPS | Gibraltar |
| Prosperity QROPS | Gibraltar |
| Providence Gibraltar Bond Personal Pension Plan | Gibraltar |
| Sovereign Gibraltar Retirement Benefit Scheme | Gibraltar |
| STM G.I.B. Pension Transfer Plan | Gibraltar |
| STM Gibraltar (AUS) Superannuation Scheme | Gibraltar |
| STM Gibraltar Pension Transfer Plan | Gibraltar |
| Trafalgar Pension Scheme | Gibraltar |
| Two Ninety Five Retirement Benefit Scheme | Gibraltar |
| Victory Pension Scheme | Gibraltar |
Guernsey
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
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.
| ROPS | Country |
|---|---|
| 1994 Trust | Guernsey |
| Aldabra Trust | Guernsey |
| Aurora Islander Retirement Annuity Trust Scheme | Guernsey |
| Aver Retirement Annuity Trust | Guernsey |
| Blue Riband Channel Islands Retirement Plan | Guernsey |
| Blue Riband Guernsey Retirement Annuity Trust Scheme | Guernsey |
| Bluebird Trust | Guernsey |
| Brown Family Trust | Guernsey |
| Bullock Family Trust | Guernsey |
| Butterfield Bank (Guernsey) Retirement and Life Insurance Plan | Guernsey |
| BWCI Retirement Savings Plan | Guernsey |
| Charlotte Ann Recognised Overseas Pension Scheme | Guernsey |
| Criteria Pension Trust | Guernsey |
| Dominic Wheatley Retirement Annuity Trust Scheme | Guernsey |
| Elysian Fields 57 Retirement Annuity Trust | Guernsey |
| En Tontine Pension Trust | Guernsey |
| Future Retirement Trust (QROPS) | Guernsey |
| Gaudion 55 Retirement Annuity Trust Scheme | Guernsey |
| GFSC Group Pension Scheme | Guernsey |
| Gilheany Retirement Annuity Trust Scheme | Guernsey |
| Guernsey Pension Plan Parish Group | Guernsey |
| Guernsey Post Limited Pension Plan — Guernsey Section | Guernsey |
| Harris Retirement Annuity Trust Scheme | Guernsey |
| Horizon Guernsey QROPS Pension Plan | Guernsey |
| HSBC Guernsey Defined Contribution Scheme | Guernsey |
| Investec Channel Islands Pension Scheme | Guernsey |
| Julien Sharpe Retirement Annuity Trust Scheme | Guernsey |
| La Vie Retirement Annuity Trust Scheme | Guernsey |
| Leale Family Trust | Guernsey |
| Menhir Individual Retirement Annuity Trust | Guernsey |
| Merry Retirement Annuity Trust | Guernsey |
| MF Retirement Annuity Trust Scheme | Guernsey |
| Mirylor Retirement Annuity Trust | Guernsey |
| Moberly Retirement Annuity Trust Scheme | Guernsey |
| Northern Trust (Guernsey) Limited Retirement Annuity Trust Scheme | Guernsey |
| Onex Retirement Annuity Trust Scheme | Guernsey |
| Pearl Retirement Annuity Trust Scheme | Guernsey |
| Provident Financial Services Limited as Trustee of the Legacy Retirement Annuity Trust Scheme | Guernsey |
| Ragleth Retirement Annuity Trust Scheme | Guernsey |
| Rawlings Trust | Guernsey |
| S & D A Williams Pension Trust | Guernsey |
| SAHL Retirement Annuity Trust Scheme | Guernsey |
| Schroders (C.I.) Limited Retirement Savings Scheme | Guernsey |
| Schroders Guernsey Retirement Annuity Trust Scheme | Guernsey |
| Sedona Retirement Annuity Trust Scheme | Guernsey |
| Sovereign Trust (Channel Islands) Company Pension Plan | Guernsey |
| Sovereign Trust (Channel Islands) Limited Company Pension Plan | Guernsey |
| Standard Chartered Offshore Retirement Plan | Guernsey |
| States of Guernsey Public Servants’ Pension scheme | Guernsey |
| Sydney Charles Retirement Annuity Trust | Guernsey |
| Teachers’ Superannuation Scheme (Guernsey) | Guernsey |
| The CIRAS Personal Pension | Guernsey |
| The Crescent Pension Trust | Guernsey |
| The Hellens RATs | Guernsey |
| The McGregor Retirement Annuity Trust Scheme | Guernsey |
| The Scorpion Retirement Annuity Trust | Guernsey |
| The Sovereign Retirement Annuity Trust Scheme | Guernsey |
| VWP Retirement Annuity Scheme | Guernsey |
| White Ensign Guernsey Retirement Annuity Trust Scheme | Guernsey |
Changes made for Guernsey on 15 November 2024
| ROPS | Change |
|---|---|
| Bluebird Trust | Added |
Hong Kong
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
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.
| ROPS | Country |
|---|---|
| Aileron Project Hong Kong Pension Plan | Hong Kong |
| Ampere Partners Retirement Scheme | Hong Kong |
| BIAL Retirement Scheme | Hong Kong |
| Cranborne Retirement Scheme | Hong Kong |
| Limetree Capital Advisors Retirement Scheme | Hong Kong |
| MTAL Retirement Benefits Scheme | Hong Kong |
| Neosourcing Pension Scheme | Hong Kong |
| PP Kerrigan Retirement Scheme | Hong Kong |
| Quartermain Staff Retirement Scheme | Hong Kong |
| Wise Talent Retirement Scheme | Hong Kong |
| Wolf Stone Retirement Benefits Scheme | Hong Kong |
Iceland
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
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.
| ROPS | Country |
|---|---|
| Lifsverk Pension Fund | Iceland |
India
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
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.
| ROPS | Country |
|---|---|
| ABSLI Guaranteed Annuity Plus | India |
| Bajaj Allianz Life Guaranteed Pension Goal | India |
| Bajaj Allianz Life Saral Pension | India |
| Canara HSBC Oriental Bank of Commerce Life Insurance Secure Bhavishya Plan | India |
| HDFC Life Assured Pension Plan | India |
| HDFC Life Click 2 Retire | India |
| HDFC Life Guaranteed Pension Plan | India |
| HDFC Life New Immediate Annuity Plan | India |
| HDFC Life Pension Guaranteed Plan | India |
| HDFC Life Smart Pension Plan | India |
| HDFC Life Smart Pension Plus | India |
| HDFC Life Systematic Pension Plan | India |
| ICICI Pru Easy Retirement | India |
| ICICI Pru Easy Retirement SP | India |
| ICICI Pru Guaranteed Pension Plan | India |
| Kotak Assured Pension Plan | India |
| Kotak Lifetime Income Plan | India |
| LIC’s Jeevan Akshay — VII | India |
| LIC’s New Jeevan Shanti | India |
| Max Life Forever Young Pension Plan | India |
| Max Life Guaranteed Lifetime Income Plan | India |
| Max Life Smart Guaranteed Pension Plan | India |
| Max Life Smart Wealth Annuity Guaranteed Pension Plan | India |
| PNB MetLife Immediate Annuity Plan | India |
| TATA AIA Fortune Guarantee Retirement Ready | India |
| Tata AIA Life Insurance Fortune Guarantee Pension | India |
| Tata AIA Life Insurance Saral Pension | India |
| Tata AIA Life Insurance Smart Annuity Plan | India |
Ireland
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
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.
| ROPS | Country |
|---|---|
| Accenture Defined Contribution Pension Plan | Ireland |
| Almondsbury SSAS | Ireland |
| An Bord Pleanala Staff Superannuation Scheme | Ireland |
| Andrew Robertson Low Pension Trust | Ireland |
| APT Master Trust | Ireland |
| Bank of America Ireland Pension Scheme | Ireland |
| Bank of Ireland Group Pension Fund | Ireland |
| Bank of Ireland Staff Pensions Fund | Ireland |
| Bespoke Trustees Limited Personal Retirement Bond | Ireland |
| Citibank Employee Benefit Plan — Ireland | Ireland |
| Construction Executive Retirement Savings | Ireland |
| Construction Workers’ Pension Scheme | Ireland |
| Crantock SSAS | Ireland |
| Davy Advisory PRSA | Ireland |
| Davy PRSA (Execution Only) | Ireland |
| Davy Select PRSA (Execution only) | Ireland |
| Dublin City University Superannuation Scheme and Spouses’ & Children’s Pension Scheme | Ireland |
| Independent Trustee Company Buy Out Bond | Ireland |
| ITC PRSA 1 | Ireland |
| ITC PRSA 2 | Ireland |
| ITC PRSA 3 | Ireland |
| Jeremiah Cleary Pension Trust | Ireland |
| Johanna Fullerton Executive Pension Portfolio | Ireland |
| John O’Reilly Pension Trust | Ireland |
| Kevin Gallagher SSAP | Ireland |
| Kevin Mitchell Executive Pension Portfolio | Ireland |
| LEC Ireland Employment Ltd Pension Scheme | Ireland |
| Maples & Calder Defined Contribution Pension Scheme | Ireland |
| Michael Conway Pension Trust | Ireland |
| Newcourt Retirement Fund Managers Limited Personal Retirement Bond | Ireland |
| NUI Galway Joint Pension Scheme | Ireland |
| NUI Galway Model Scheme | Ireland |
| Primark Pension Plan | Ireland |
| Quest Self Invested Personal Retirement Bond | Ireland |
| Quinn Cement Limited Final Salary Pension Plan | Ireland |
| Railway Procurement Agency Pension & Life Assurance Plan 2003 | Ireland |
| Roadbridge Limited Retirement Solution Plan | Ireland |
| Self Invested PRSA | Ireland |
| Simon Coffey Executive Pension Scheme | Ireland |
| Sisk Healthcare European Pension Scheme | Ireland |
| Standard Life Synergy Buy Out Bond | Ireland |
| Synergy Personal Retirement Savings Account (PRSA) | Ireland |
| The 2004 Sicon Ltd DC Pension and Death Benefits Sch | Ireland |
| UCD Pension Scheme | Ireland |
| Xtratherm Limited Pension Plan | Ireland |
| Zurich Life — Eagle Star Personal Retirement Bond | Ireland |
Changes made for Ireland on 15 November 2024
| ROPS | Change |
|---|---|
| Synergy Personal Savings Retirement Account (PRSA) | Amended |
Isle of Man
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
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.
| ROPS | Country |
|---|---|
| A & K Guy SIPP | Isle of Man |
| A Cutts SIPP | Isle of Man |
| Abbella Personal Pension Scheme | Isle of Man |
| Adam James Turton QROPS | Isle of Man |
| ADC & LO SIPP | Isle of Man |
| Aegean Lite Pension Plan | Isle of Man |
| Aegean Personal Pension Plan | Isle of Man |
| AJF Personal Pension Scheme | Isle of Man |
| AKB Personal Pension Scheme | Isle of Man |
| Aldrick Pension Plan | Isle of Man |
| Allen S Personal Pension Scheme | Isle of Man |
| Ambrose SIPP | Isle of Man |
| AMW SIPP | Isle of Man |
| Andrew Steven Roy Personal Pension Scheme | Isle of Man |
| Anemla Trust SIPP | Isle of Man |
| Anfield Lane SIPP | Isle of Man |
| Anthony Markham Personal Pension Scheme | Isle of Man |
| Ardonan Isle of Man Pension Plan | Isle of Man |
| Ardonan Isle of Man SIPP | Isle of Man |
| Arkadia | Isle of Man |
| Arliom SIPP | Isle of Man |
| Arzac Pension Scheme | Isle of Man |
| Ascalon | Isle of Man |
| Ashenhurst Pension Scheme | Isle of Man |
| Atla Classic Pension Scheme | Isle of Man |
| Atla Flex Pension Scheme | Isle of Man |
| Atom Personal Pension Scheme | Isle of Man |
| Aviva Personal Pension Scheme (Isle of Man) | Isle of Man |
| AWC Private Pension Scheme | Isle of Man |
| AWJB Personal Pension | Isle of Man |
| Baker Tilly Isle of Man Group Sipp | Isle of Man |
| Baker Tilly Isle of Man Staff Pension Scheme | Isle of Man |
| Ballajora Personal Pension Scheme | Isle of Man |
| Balley Chashtal SIPP | Isle of Man |
| Bancroft Personal Pension Scheme | Isle of Man |
| BASK46 Personal Pension Scheme | Isle of Man |
| Battersby Personal Pension Scheme | Isle of Man |
| Beautiful wings SIPP | Isle of Man |
| Bell Pension | Isle of Man |
| Biscuits Personal Pension Scheme | Isle of Man |
| Bishops Personal Pension Scheme | Isle of Man |
| Blue Roan Personal Pension Scheme | Isle of Man |
| BM & HM SIPP | Isle of Man |
| BM Personal Pension Scheme | Isle of Man |
| Boal & Co Select Personal Pension Scheme | Isle of Man |
| Boon Personal Pension Scheme | Isle of Man |
| Boot G Personal Pension Scheme | Isle of Man |
| Booth R Personal Pension Scheme | Isle of Man |
| Brandywell SIPP | Isle of Man |
| Bredaig Pension Scheme | Isle of Man |
| Bryces Personal Pension Scheme | Isle of Man |
| Burt Overseas Pension Scheme | Isle of Man |
| C J & M R Johnson SIPP No 2 | Isle of Man |
| Cala Trust | Isle of Man |
| CAS Personal Pension Scheme | Isle of Man |
| Challink Personal Pension Scheme | Isle of Man |
| Charis SIPP | Isle of Man |
| Chatwin Family SIPP | Isle of Man |
| Cheesley Family SIPP | Isle of Man |
| Chigwell Personal Pension Scheme | Isle of Man |
| Ciao Cefalu Personal Pension Scheme | Isle of Man |
| Clarke Pension Scheme | Isle of Man |
| Cluny Personal Pension Scheme | Isle of Man |
| CNIW Personal Pension Scheme | Isle of Man |
| Cobb Personal Pension Scheme | Isle of Man |
| Collis Family SIPP | Isle of Man |
| Comanche Personal Pension Scheme | Isle of Man |
| Conyngham A2 Personal Pension Scheme | Isle of Man |
| Cox Personal Pension DPP Scheme | Isle of Man |
| Crane Personal Pension Scheme | Isle of Man |
| Crawford A Personal Pension Scheme | Isle of Man |
| Crawford L Personal Pension Scheme | Isle of Man |
| Crogga Glen 2 | Isle of Man |
| Crossley SIPP | Isle of Man |
| Crystal SIPP | Isle of Man |
| CSB SIPP | Isle of Man |
| Cushag Personal Pension Scheme | Isle of Man |
| D A SIPP | Isle of Man |
| D Helliwell Personal Pension Scheme | Isle of Man |
| Dallison Family SIPP | Isle of Man |
| David Parkin SIPP | Isle of Man |
| Davidson Pension | Isle of Man |
| Davies A J Personal Pension Scheme | Isle of Man |
| DCB Personal Pension Scheme | Isle of Man |
| Deane Personal Pension Scheme | Isle of Man |
| Delay Pension Scheme | Isle of Man |
| Delooze SIPP | Isle of Man |
| Devonshire SIPP | Isle of Man |
| Dickinson Family SIPP | Isle of Man |
| Ditsey SIPP | Isle of Man |
| DMP SIPP | Isle of Man |
| Domist Pension Scheme | Isle of Man |
| E — Charisma SIPP | Isle of Man |
| Edgewater Select SIPP | Isle of Man |
| Edgewater Solutions SIPP | Isle of Man |
| Elaine Joyce Higgins Personal Pension Scheme | Isle of Man |
| Elphick Personal Pension Scheme | Isle of Man |
| Enthusiasm Personal Pension | Isle of Man |
| Evans C Personal Pension Scheme | Isle of Man |
| Evans J Personal Pension Scheme | Isle of Man |
| Fairbairn Personal Pension Scheme | Isle of Man |
| Ffinlo SIPP | Isle of Man |
| Fish Singer SIPP | Isle of Man |
| Fluffy Personal Pension Scheme | Isle of Man |
| Freeman SIPP | Isle of Man |
| Friends Provident International Pension Scheme | Isle of Man |
| Fulstow Personal Pension Scheme | Isle of Man |
| G & C Brown Personal Pension Scheme | Isle of Man |
| G & S Smith SIPP | Isle of Man |
| G Helliwell Personal Pension Scheme | Isle of Man |
| G R Lawrence Personal Pension Scheme | Isle of Man |
| G.Man Personal Pension Scheme | Isle of Man |
| GAC Personal Pension Scheme | Isle of Man |
| GFT 5071 Personal Pension Scheme | Isle of Man |
| Gibbons Personal Pension Scheme | Isle of Man |
| Glen Cairn and Beyond Personal Pension Scheme | Isle of Man |
| GM Sharpe Personal Pension Scheme | Isle of Man |
| Gordon Walker SIPP | Isle of Man |
| Got There | Isle of Man |
| Grohl Avalon Personal Pension Scheme | Isle of Man |
| Grundy F Personal Pension Scheme | Isle of Man |
| Gullan Personal Pension Scheme | Isle of Man |
| Handansoph SIPP | Isle of Man |
| Hannaaron SIPP | Isle of Man |
| Happy Days Personal Pension Scheme | Isle of Man |
| Harper-Watson Personal Pension Scheme | Isle of Man |
| Harnett Personal Pension Scheme | Isle of Man |
| Harris Personal Pension DPP Scheme | Isle of Man |
| Hazjo Pension Scheme | Isle of Man |
| Hedley S Personal Pension Scheme | Isle of Man |
| Heeney Personal Pension Scheme | Isle of Man |
| Helmets Personal Pension Scheme | Isle of Man |
| Henson Personal Pension Scheme | Isle of Man |
| Highway Personal Pension Scheme | Isle of Man |
| Hillcrest Personal Pension Scheme | Isle of Man |
| Hinchliffe Personal Pension Scheme | Isle of Man |
| Hobbs Personal Pension Scheme | Isle of Man |
| Hounsell Personal Pension Scheme | Isle of Man |
| Howe SIPP | Isle of Man |
| Humbles D Personal Pension Scheme | Isle of Man |
| Isle of Man Government Group AVC Scheme | Isle of Man |
| Isle of Man Government Unified Scheme 2011 | Isle of Man |
| Isle of Man Post Office Superannuation (Amendment) Scheme 2010 | Isle of Man |
| Isle of Man Workplace Pension | Isle of Man |
| James Weight QROPS | Isle of Man |
| JB Personal Pension Scheme | Isle of Man |
| John Buckley SIPP | Isle of Man |
| JPK Personal Pension Scheme | Isle of Man |
| JT Personal Pension Scheme | Isle of Man |
| Judicial Pension Scheme 2004 | Isle of Man |
| JWK Personal Pension Scheme | Isle of Man |
| Keates Family SIPP | Isle of Man |
| Kingslawn SIPP | Isle of Man |
| Kinley 67 Personal Pension Scheme | Isle of Man |
| KW Life Personal Pension Scheme | Isle of Man |
| Lace Vegas Personal Pension Scheme | Isle of Man |
| Ladbrook Personal Pension Scheme | Isle of Man |
| Laurels SIPP | Isle of Man |
| Les Coates Personal Pension DPP Scheme | Isle of Man |
| LGPG SIPP | Isle of Man |
| Lifestyle Pension (Wrap) Account | Isle of Man |
| Linwood Personal Pension Scheme | Isle of Man |
| Lion Rock SIPP | Isle of Man |
| Little N & F SIPP | Isle of Man |
| Local Government Superannuation Scheme 2012 | Isle of Man |
| MAC Financial SIPP | Isle of Man |
| Macleod Associates Pension Scheme | Isle of Man |
| Maddrell Brambley Personal Pension Scheme | Isle of Man |
| Maddrell Personal Pension Scheme | Isle of Man |
| Manton Personal Pension | Isle of Man |
| Manxe Personal Pension Scheme | Isle of Man |
| Max Personal Pension Scheme | Isle of Man |
| Maxwell Personal Pension Scheme | Isle of Man |
| May Pension Scheme | Isle of Man |
| MCB Personal Pension Scheme | Isle of Man |
| McChesney Ski SIPP | Isle of Man |
| McDaid Personal Pension Scheme | Isle of Man |
| MCW Personal Pension Scheme | Isle of Man |
| MD Personal Pension Scheme | Isle of Man |
| Merrion SIPP | Isle of Man |
| Merryweather Personal Pension Scheme | Isle of Man |
| Middle Earth | Isle of Man |
| Milner N Personal Pension Scheme | Isle of Man |
| Mitchell Family SIPP | Isle of Man |
| MNNP Trust | Isle of Man |
| Momentum Isle of Man Pension Plan | Isle of Man |
| Mooney Personal Pension Scheme | Isle of Man |
| Moorcroft Family SIPP | Isle of Man |
| MOP 2 Scheme | Isle of Man |
| Morrell Personal Pension Scheme | Isle of Man |
| Mountain Ash Scheme | Isle of Man |
| Mullarkey SIPP | Isle of Man |
| MW Self Invested Personal Pension Scheme | Isle of Man |
| Nicholson Personal Pension Scheme | Isle of Man |
| NK Family SIPP | Isle of Man |
| Nicolay H Personal Pension Scheme | Isle of Man |
| Nyn Tashtey | Isle of Man |
| Oliver GB Personal Pension Scheme | Isle of Man |
| Oliver JC Personal Pension Scheme | Isle of Man |
| Onions Family Pension | Isle of Man |
| Orchids Personal Pension Scheme | Isle of Man |
| Oreillyn Personal Pension Scheme | Isle of Man |
| Owen S Personal Pension Scheme | Isle of Man |
| P.S. Colley Pension | Isle of Man |
| P T K Personal Pension Scheme | Isle of Man |
| P White No 1 Personal Pension Scheme | Isle of Man |
| PAK SIPP | Isle of Man |
| Paoshea Personal Pension Scheme | Isle of Man |
| Parkshot SIPP | Isle of Man |
| Parry Family SIPP | Isle of Man |
| PAS Personal Pension Scheme | Isle of Man |
| Patsourakis Personal Pension Scheme | Isle of Man |
| Paul Moore Personal Pension Scheme | Isle of Man |
| Pearson Pension Scheme | Isle of Man |
| Phoenix Personal Pension Scheme | Isle of Man |
| Pitt Personal Pension Scheme | Isle of Man |
| Police Pensions Regulations 1991 | Isle of Man |
| Police Pensions Regulations 2010 | Isle of Man |
| Poole-Wilson SIPP | Isle of Man |
| Preece Personal Pension Scheme | Isle of Man |
| Prescott B Personal Pension Scheme | Isle of Man |
| Prestige Personal Pension Scheme | Isle of Man |
| Prophecy SIPP | Isle of Man |
| Quinns Pension Fund | Isle of Man |
| Ralph Personal Pension Scheme | Isle of Man |
| Red Hair And Blue Eyes | Isle of Man |
| REGH Pension Scheme | Isle of Man |
| Rhubarb Hall SIPP | Isle of Man |
| Rich M Personal Pension Scheme | Isle of Man |
| Richie A Personal Pension Scheme | Isle of Man |
| Rinteln Personal Pension Scheme | Isle of Man |
| RJC Personal Pension Scheme | Isle of Man |
| RJM & CLM Retirement Fund | Isle of Man |
| RJS SIPP | Isle of Man |
| RMD Personal Pension Scheme | Isle of Man |
| Rosser L Personal Pension Scheme | Isle of Man |
| Rosser Personal Pension Scheme | Isle of Man |
| S Gilbert Personal Pension DPP Scheme | Isle of Man |
| Salvis SIPP | Isle of Man |
| Scarpa Personal Pension Scheme | Isle of Man |
| SDM Pension Fund | Isle of Man |
| Seafield Personal Pension Scheme | Isle of Man |
| Semple Personal Pension Scheme | Isle of Man |
| Seppings Personal Pension Scheme | Isle of Man |
| SGB SIPP | Isle of Man |
| SHE Personal Pension Scheme | Isle of Man |
| Shenvalla Personal Pension Scheme | Isle of Man |
| Shields D Personal Pension Scheme | Isle of Man |
| Short Straw SIPP | Isle of Man |
| Sillitoe Personal Pension Scheme | Isle of Man |
| SIPP Specialists (IOM) Scheme | Isle of Man |
| SIPPSONLINE Ltd Personal Pension Scheme | Isle of Man |
| SJ Bridson IoM SIPP | Isle of Man |
| SJN SIPP | Isle of Man |
| SM Personal Pension Scheme | Isle of Man |
| Southgate Personal Pension Scheme | Isle of Man |
| SSDW SIPP | Isle of Man |
| Stirling | Isle of Man |
| Stirling Family Pension Scheme | Isle of Man |
| Strachan Personal Pension Scheme | Isle of Man |
| Stringer CFL SIPP | Isle of Man |
| Struan SIPP | Isle of Man |
| Sue Collister Pension Fund | Isle of Man |
| Superannuation (Manual Workers)(No 1) Scheme 1973 | Isle of Man |
| Supreme SIPP | Isle of Man |
| Sutton Personal Pension Scheme | Isle of Man |
| T C B Personal Pension Scheme | Isle of Man |
| Tadhg O’Mahony SIPP | Isle of Man |
| TAG Personal Pension Scheme | Isle of Man |
| TAJ Personal Pension Scheme | Isle of Man |
| Tall Trees SIPP | Isle of Man |
| Tarsiger Personal Pension Scheme | Isle of Man |
| Taynton SIPP | Isle of Man |
| Teachers’ Superannuation Order 2011 | Isle of Man |
| Telford A&O SIPP | Isle of Man |
| Tesco Isle of Man Retirement Savings Plan | Isle of Man |
| The Libertas SIPP | Isle of Man |
| The S Wilson Family Trust | Isle of Man |
| Thomas P S Personal Pension Scheme | Isle of Man |
| Tiggem SIPP | Isle of Man |
| Tigo SIPP | Isle of Man |
| TIKITIBOO SIPP | Isle of Man |
| TMC Personal Pension Scheme | Isle of Man |
| Twicket Personal Pension Scheme | Isle of Man |
| Urwin Personal Pension Scheme | Isle of Man |
| Villaricos Personal Pension Scheme | Isle of Man |
| Virginia Barn Personal Pension Scheme | Isle of Man |
| W M Personal Pension Scheme | Isle of Man |
| Walsh A Personal Pension Scheme | Isle of Man |
| Walsh Y Personal Pension Scheme | Isle of Man |
| Watts Personal Pension Scheme | Isle of Man |
| Webb Family SIPP | Isle of Man |
| Webber Personal Pension Scheme | Isle of Man |
| Wellstan | Isle of Man |
| Wild Wadi Personal Pension Plan | Isle of Man |
| Willmott SIPP | Isle of Man |
| Withers Personal Pension Scheme | Isle of Man |
| Woodbridge Personal Pension Scheme | Isle of Man |
| Woodend SIPP | Isle of Man |
| Xerritt Self Invested Personal Pension Scheme | Isle of Man |
| Yarker Family SIPP | Isle of Man |
| Yellow Poppy SIPP | Isle of Man |
| Yorks Eight Ltd Pension Scheme | Isle of Man |
| Zurich International Personal Pension Scheme | Isle of Man |
| Zurich Isle of Man Personal Pension Plan | Isle of Man |
Countries J to L
Jersey
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
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.
| ROPS | Country |
|---|---|
| A & S Investment Company Limited | Jersey |
| A H Pension Scheme Limited | Jersey |
| AB Pension Investments Limited | Jersey |
| Affinity Group Pension Trust | Jersey |
| Alan Blampied Approved Drawdown Contract | Jersey |
| Alexander Forbes Islands Pension Plan | Jersey |
| Alexander Forbes Jersey Pension Investment Trust | Jersey |
| Alex Picot Trust Pension Scheme | Jersey |
| Amarach Limited | Jersey |
| Anthony Willgrass Approved Drawdown Contract | Jersey |
| Benson Limited | Jersey |
| Blue Riband Jersey Retirement Annuity Trust Scheme | Jersey |
| BNP Paribas Offshore Pension Plan | Jersey |
| Caring Homes Healthcare Group Limited Employee Pension Scheme | Jersey |
| Carmen Wealth Limited | Jersey |
| Chartom Holdings Ltd | Jersey |
| CSC Jersey Employee Pension Scheme | Jersey |
| Different Corner Limited | Jersey |
| Donald Christopher Gardener Approved Drawdown Contract | Jersey |
| Drawdown Contract | Jersey |
| Eagle’s Trust Limited | Jersey |
| Easy Saver Pension Scheme | Jersey |
| Eightyeight Holdings Limited | Jersey |
| Esterel Investments Limited | Jersey |
| Fairway Jersey Personal Pension Scheme | Jersey |
| FBR Group Pension Scheme | Jersey |
| FCJ Resources Limited Employee Pension Scheme | Jersey |
| FEK Holdings Limited | Jersey |
| Fiduchi International Retirement Trust Scheme | Jersey |
| Fishpot Limited | Jersey |
| Freeman Pension Limited | Jersey |
| Garfield-Bennett Trust Company Pension Scheme | Jersey |
| GlenQ Overseas Pension Plan | Jersey |
| Goldmoney Channel Islands Pension Scheme (Jersey) | Jersey |
| Grant Thornton Services (Jersey) Limited Employee Pension Scheme | Jersey |
| Highvern Trustees Limited Pension Scheme | Jersey |
| Holson Limited | Jersey |
| Ian McEvatt Approved Drawdown Contract | Jersey |
| Intertrust Income Replacement Plan (55) | Jersey |
| Intertrust Income Replacement Plan (Jersey Corporate) | Jersey |
| Jersey Pension Plan | Jersey |
| Jersey Post Group Defined Contribution Scheme | Jersey |
| Jersey Teachers Superannuation Fund | Jersey |
| JFSC 2012 Staff Pension Scheme | Jersey |
| JM Retirement Limited | Jersey |
| Kapai Limited | Jersey |
| L T Retirement Fund Ltd | Jersey |
| La Genestiere Limited | Jersey |
| Langham Hall Pension Scheme | Jersey |
| Lillovia Investments Limited | Jersey |
| LJF Investments Ltd | Jersey |
| Logicalis Channel Islands Limited Pension Scheme | Jersey |
| Luca Pensions Limited | Jersey |
| Marianne Sunier Approved Drawdown Contract | Jersey |
| Melograno Investments Limited | Jersey |
| MJE Investments Limited | Jersey |
| MMG Investment Limited | Jersey |
| Niajuh Limited | Jersey |
| Neilsca Investments Ltd | Jersey |
| Occupational Retirement Plan | Jersey |
| Ogier Channel Islands Employee Pension Scheme | Jersey |
| PEB Limited | Jersey |
| Personal Pension Plan | Jersey |
| PLC Pension Scheme | Jersey |
| Plouton Pension Limited | Jersey |
| Prosperity Group Limited Pension Scheme | Jersey |
| Public Employees Contributory Retirement Scheme | Jersey |
| Public Employees Pension Scheme | Jersey |
| Robert Curgenven Approved Drawdown Contract | Jersey |
| Robert Neil Newman Approved Drawdown Contract | Jersey |
| Rossborough Personal Retirement Plan | Jersey |
| Rozel QROPS | Jersey |
| Sandford Pension Investments Ltd | Jersey |
| Santander International DC Pension Scheme | Jersey |
| The Alexander Forbes Offshore Staff Pension Scheme | Jersey |
| The Brooks Macdonald Occupational Pension Scheme | Jersey |
| The Company Pension Scheme | Jersey |
| The Grahame Lovett Approved Drawdown Contract | Jersey |
| The JJ Fox Channel Islands DC Pension Scheme | Jersey |
| The John Keith Cunningham Approved Drawdown Contract | Jersey |
| The Ruth Louise Cunningham Approved Drawdown Contract | Jersey |
| The Steven Pattinson Approved Drawdown Contract | Jersey |
| TMF Pan Island Pension and Savings Master Trust | Jersey |
| Triple J Holdings Limited | Jersey |
| UWS Limited | Jersey |
| Vantage Employee Pension Scheme | Jersey |
| Vantage Pension Scheme | Jersey |
| Voisin & Volaw Pension Scheme | Jersey |
| William Paul Beaumont Approved Drawdown Contract | Jersey |
Changes made for Jersey on 15 November 2024
| ROPS | Change |
|---|---|
| The F.C.M Limited Employment Pension Scheme | Amended |
Kenya
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
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.
| ROPS | Country |
|---|---|
| Enwealth Diaspora and Expatriates Fund | Kenya |
| ICEA LION Individual Retirement Benefits Scheme | Kenya |
| Liberty Life Boresha Maisha Individual Pension Plan | Kenya |
Latvia
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
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.
| ROPS | Country |
|---|---|
| Pension Plan SEB-Aktivais (SEB-Active) | Latvia |
| Pension Plan SEB — Klimata indeksu plans (SEB-Climate index plan) | Latvia |
| Pension plan SEB-Sabalansetais (SEB-Balanced) | Latvia |
| Swedbank Atklatais Pensiju Fonds AS Swedbank Defined Contribution Pension Plan Stabilitate+25 | Latvia |
Luxembourg
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
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.
| ROPS | Country |
|---|---|
| European Investment Bank Staff Pension Scheme | Luxembourg |
| European Investment Fund Staff Pension Scheme | Luxembourg |
Countries M to R
Malta
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
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.
| ROPS | Country |
|---|---|
| Azure Retirement Benefit Scheme | Malta |
| Boal & Co Malta Pension | Malta |
| Bourse Retirement Scheme (Malta) | Malta |
| Centaurus Lite Retirement Benefit Scheme | Malta |
| Centaurus Retirement Benefit Scheme | Malta |
| Dominion EU Retirement (US Qualified) Plan | Malta |
| Dominion Malta Retirement Plan 2010 | Malta |
| Dominion Personal Retirement Contract | Malta |
| Gemstone Retirement Scheme | Malta |
| Infinity International Pension Plan | Malta |
| ITC Occupational Retirement Scheme | Malta |
| ITC Personal Retirement Scheme | Malta |
| Kemmuna Retirement Benefit Scheme | Malta |
| MCT Malet International Retirement Scheme | Malta |
| MCT Malta Private Retirement Scheme | Malta |
| Melita International Retirement Scheme Trust | Malta |
| Momentum Malta Retirement Trust | Malta |
| Novia Global Retirement Plan | Malta |
| Optimus Retirement Benefit Scheme No 1 | Malta |
| Pathfinder Retirement Scheme | Malta |
| Pioneer Retirement Plan | Malta |
| Providence Retirement Plan | Malta |
| STM Harbour Retirement Scheme | Malta |
| STM Malta Pension Contract Plan | Malta |
| STM Malta Personal Retirement Plan | Malta |
| STM Malta Retirement Plan | Malta |
| STM Malta (US) Retirement Plan | Malta |
| The Ramla Retirement Benefit Scheme | Malta |
| The Ramla US Retirement Benefit Scheme | Malta |
| US Pathfinder Retirement Scheme | Malta |
Netherlands
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
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.
| ROPS | Country |
|---|---|
| ABN AMRO Pension Plan 2006 | Netherlands |
| ABP Pension Scheme | Netherlands |
| Acerta Pharma B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| Adder Technology Ltd | Netherlands |
| AI-InfraSolutions B.V. | Netherlands |
| Alimentiv BV by Brand New Day | Netherlands |
| Allianz Direct Ingaand Zeker Pensioen | Netherlands |
| Amixo B.V. | Netherlands |
| Amsterdam Internet Exchange B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| Anomaly BV by Brand New Day | Netherlands |
| Arese Group B.V. | Netherlands |
| BeFrank PPi | Netherlands |
| Bitvavo B.V. | Netherlands |
| Boldly XR B_V_ | Netherlands |
| Bresmed Netherland B.V by Brand New Day | Netherlands |
| BridgeFund B.V. | Netherlands |
| BUX Technology B.V. | Netherlands |
| Bynder BV by Brand New Day | Netherlands |
| Catawiki B.V. scheme by ASR | Netherlands |
| Cloud Technology Solutions Nederland BV by BND | Netherlands |
| Contentstack EMEA B.V. | Netherlands |
| Coravin Europe BV by Brand New Day | Netherlands |
| Darktrace Netherlands B.V. | Netherlands |
| DeInteractieOntwerpers BV by Brand New Day | Netherlands |
| DERO Security Products BV by Brand New Day | Netherlands |
| Dimensional Insight Netherlands by Brand New Day | Netherlands |
| DyDL OpCo C.V. | Netherlands |
| Dynamic Credit Partners Europe by Brand New Day | Netherlands |
| Emsere B.V. | Netherlands |
| Epilog Laser BV | Netherlands |
| euNetworks BV by Brand New Day | Netherlands |
| European Regional Affairs Consultants (ERAC) B.V. | Netherlands |
| Exact Group BV by Brand New Day | Netherlands |
| Executive Learning Partnership CVBA by Brand New Day | Netherlands |
| Financial Times Overseas (Ltd) by ASR Premiepensioeninstelling N.V. | Netherlands |
| Firestone Industrial Products Europe BV by Brand New Day | Netherlands |
| FPE Advisory B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| Framer BV by Brand New Day | Netherlands |
| GitLab B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| Gorillas Technologies Netherlands B.V. | Netherlands |
| Greystar Netherlands Cooperatief UA by Brand New Day | Netherlands |
| Hamlyn Williams Netherlands B.V. | Netherlands |
| Headroom Assistance BV by Brand New Day | Netherlands |
| Humanis Capitalis by Brand New Day | Netherlands |
| ICU Medical BV by Brand New Day | Netherlands |
| IG&H Consulting BV by Brand New Day | Netherlands |
| Imagine Innovation Network B.V. | Netherlands |
| IMC Trading B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| Impala Studios BV by Brand New Day | Netherlands |
| Ixly BV | Netherlands |
| Jellyfish Netherlands B.V. | Netherlands |
| Land Life Company BV by Brand New Day | Netherlands |
| Leyton Benelux S.A. | Netherlands |
| Liferay Benelux B.V. scheme by ASR Premiepensioeninstelling N.V. | Netherlands |
| Maeve Aerospace B.V. | Netherlands |
| Mobiquity BV by Brand New Day | Netherlands |
| Mollie B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| MrWork B.V. | Netherlands |
| Navara Group BV en gelieerde ondernemingen | Netherlands |
| Nearfield Instruments BV by Brand New Day | Netherlands |
| Omnipresent Netherlands B.V | Netherlands |
| Otrium B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| Pacmed B.V. | Netherlands |
| Palantir Technologies NL by Brand New Day | Netherlands |
| Partners for Innovation BV Brand New Day | Netherlands |
| Pensioenfonds Schoonmaak | Netherlands |
| Pensioenregeling SABIC | Netherlands |
| Pension Regulations Pensioenfonds DSM Nederland | Netherlands |
| Perrett Laver (Netherlands) BV by Brand New Day | Netherlands |
| Picnic Services BV by Brand New Day | Netherlands |
| Pipelife Nederland BV by Brand New Day | Netherlands |
| PrivacyAgent B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| Qblox B.V. | Netherlands |
| QphoX B.V. | Netherlands |
| Quantib B_V_ by ASR Premiepensioeninstelling NV | Netherlands |
| Rabobank Pensioenfonds | Netherlands |
| RealtimeBoard B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| Recruitee B.V. | Netherlands |
| Relay42 Netherlands B.V. | Netherlands |
| RIPE NCC | Netherlands |
| Rodeo Software BV by Brand New Day | Netherlands |
| Schouten Europe B.V. | Netherlands |
| Serviceplan Netherlands B.V. | Netherlands |
| Simar Beheer BV by Brand New Day | Netherlands |
| SolarClarity BV by Brand New Day | Netherlands |
| Solid Trading B_V_ | Netherlands |
| Sonova Retail Support Centre BV by Brand New Day | Netherlands |
| Spotify Netherlands B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| St. Anna Advies BV by Brand New Day | Netherlands |
| Stichting Circle Economy by ASR Premiepensioeninstelling N.V. | Netherlands |
| Stichting IMC Weekendschool | Netherlands |
| Stichting Pensioenfonds Avery Dennison | Netherlands |
| Stichting Pensioenfonds Hewlett-Packard Nederland | Netherlands |
| Stichting Pensioenfonds Provisum | Netherlands |
| Stichting Pensioenfonds TNO | Netherlands |
| Stichting Pensioenfonds van de ABN AMRO Bank NV | Netherlands |
| Stichting Pensioenfonds Vopak | Netherlands |
| Stichting Personeelspensioenfonds APG | Netherlands |
| Stichting War Child by Brand New Day | Netherlands |
| StudeerSnel B.V. | Netherlands |
| TCX Investment Management Company BV by BND | Netherlands |
| Thomas Thor Associates BV by Brand New Day | Netherlands |
| TicketSwap B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| TMNS BV | Netherlands |
| TOPdesk Nederland BV by Brand New Day | Netherlands |
| Trengo B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| TripActions Labs B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| Trisolis B.V. | Netherlands |
| UiPath Netherlands B.V. | Netherlands |
| Vereniging Artsen zonder Grenzen by ASR Premiepensioeninstelling N.V. | Netherlands |
| VIBERS HOLDING B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| Villa Parmentier BV by Brand New Day | Netherlands |
| Virtuagym BV by Brand New Day | Netherlands |
| VisualFabriq Revenue Management B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| Wessanen Nederland Holding BV by Zwitserleven (SRLEV N.V) | Netherlands |
| Westers Automatisering & Consultancy BV by Brand New Day | Netherlands |
| Wetransfer BV by Brand New Day | Netherlands |
| Wonjin Europe B.V. | Netherlands |
| Zivver B.V. | Netherlands |
| ZVC Netherlands BV by Brand New Day | Netherlands |
Changes made for Netherlands on 15 November 2024
| ROPS | Change |
|---|---|
| TIBCO Software Services Netherlands BV by Brand New Day | Removed |
New Zealand
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
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.
| ROPS | Country |
|---|---|
| Booster SuperScheme | New Zealand |
| Britannia Retirement Scheme | New Zealand |
| Britannia Superannuation Scheme 2012 | New Zealand |
| Craigs Superannuation Scheme | New Zealand |
| Garrison Bridge Superannuation Scheme | New Zealand |
| i-Select PIE Superannuation Scheme | New Zealand |
| i-Select SMS 17 Fund | New Zealand |
| i-select SMS 19 Fund | New Zealand |
| i-select SMS 20 Fund | New Zealand |
| i-Select SMS 22 Fund | New Zealand |
| i-Select SMS 24 Fund | New Zealand |
| i-Select SMS 25 Fund | New Zealand |
| i-Select SMS 26 Fund | New Zealand |
| i-Select SMS 27 Fund | New Zealand |
| i-Select Superannuation Scheme | New Zealand |
| IVCM (NZ) PIE Superannuation Fund | New Zealand |
| MAS Retirement Savings Scheme | New Zealand |
| New Zealand Retirement Trust | New Zealand |
| NZ Funds Managed Superannuation Service | New Zealand |
| Portfolio Superannuation Scheme | New Zealand |
| Ranfurly Superannuation Scheme | New Zealand |
| SMS 3 Fund | New Zealand |
| SMS 5 Fund | New Zealand |
| SMS 7 Fund | New Zealand |
| SMS 9 Fund | New Zealand |
| SMS 10 Fund | New Zealand |
| SMS 11 Fund | New Zealand |
| SMS 14 Fund | New Zealand |
| SMS 15 Fund | New Zealand |
| SMS 16 Fund | New Zealand |
| SMS 18 Fund | New Zealand |
| SSAS 3 Fund | New Zealand |
| SSAS 4 Fund | New Zealand |
| SSAS 12 Fund | New Zealand |
| SuperLife UK Pension Transfer Scheme | New Zealand |
| The Gates SMS | New Zealand |
Norway
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
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.
| ROPS | Country |
|---|---|
| DNB Life Insurance Norway — Defined Contribution Group Pension Plan | Norway |
Countries S to Z
Slovakia
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
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.
| ROPS | Country |
|---|---|
| NN Tatry-Sympatia, d.d.s., a.s. | Slovakia |
Spain
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
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.
| ROPS | Country |
|---|---|
| Itzarri EPSV de Empleo | Spain |
Sweden
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
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.
| ROPS | Country |
|---|---|
| Futur Pension | Sweden |
| Nordea Pension Plan | Sweden |
Switzerland
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
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.
| ROPS | Country |
|---|---|
| CERN Pension Fund | Switzerland |
| Independent Freizuegigkeitsstiftung | Switzerland |
Uganda
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
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.
| ROPS | Country |
|---|---|
| ICEA Retirement Benefits Umbrella Scheme | Uganda |
Updates to this page
Last updated 15 November 2024 + show all updates
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The recognised overseas pension schemes notification list has been updated with 15 schemes added, 6 removed and 2 amended.
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The recognised overseas pension schemes notification list has been updated with 31 schemes added, 1 scheme amended and 19 schemes removed.
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The recognised overseas pension schemes notification list has been updated with 28 schemes added and 9 schemes removed.
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The recognised overseas pension schemes notification list has been updated with 22 schemes added and 17 schemes removed.
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The recognised overseas pension schemes notification list has been updated with 19 schemes added and 1 scheme removed.
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The recognised overseas pension schemes notification list has been updated with 5 schemes added and 1 scheme amended.
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The recognised overseas pension schemes notification list has been updated with 20 schemes added and 5 removed.
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The recognised overseas pension schemes notification list has been updated with 17 schemes added and 12 removed.
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The recognised overseas pension schemes notification list has been updated with 14 schemes added and 17 removed.
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The recognised overseas pension schemes notification list has been updated with 10 schemes added, 3 removed and 2 amended.
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The recognised overseas pension schemes notification list has been updated with 23 schemes added and 7 removed.
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The recognised overseas pension schemes notification list has been updated with 25 schemes added, 2 amendments and 11 removed.
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The recognised overseas pension schemes notification list has been updated with 12 schemes added, 1 amendment and 13 removed.
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The recognised overseas pension schemes notification list has been updated with 12 schemes added and 22 removed.
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The recognised overseas pension schemes notification list has been updated with 21 schemes added and 11 removed.
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The recognised overseas pension schemes notification list has been updated with 18 schemes added and 5 removed.
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The recognised overseas pension schemes notification list has been updated with 16 schemes added, 13 removed and 1 amended.
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The recognised overseas pension schemes notification list has been updated with 20 schemes added and 4 removed.
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The recognised overseas pension schemes notification list has been updated with 17 schemes added, 2 removed and 1 amended.
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The recognised overseas pension schemes notification list has been updated with 14 schemes added and 16 removed.
-
The recognised overseas pension schemes notification list has been updated with 8 schemes added and 4 removed.
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The recognised overseas pension schemes notification list has been updated with 18 schemes added and 3 removed.
-
The recognised overseas pension schemes notification list has been updated with 17 schemes added, 9 removed and 1 amended.
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The recognised overseas pension schemes notification list has been updated with 22 schemes added and 4 removed.
-
The recognised overseas pension schemes notification list has been updated with 17 schemes added and 7 removed.
-
The recognised overseas pension schemes notification list has been updated with 3 new schemes added and 13 schemes removed.
-
The recognised overseas pension schemes notification list has been updated with 9 schemes added and 7 removed.
-
The recognised overseas pension schemes notification list has been updated with 16 schemes added, 6 removed and 1 amended.
-
The recognised overseas pension schemes notification list has been updated with 20 schemes added and 9 removed.
-
The recognised overseas pension schemes notification list has been updated with 16 schemes added and 2 removed.
-
The recognised overseas pension schemes notification list has been updated with 13 schemes added and 8 removed.
-
The recognised overseas pension schemes notification list has been updated with 5 schemes added and 3 removed.
-
The recognised overseas pension schemes notification list has been updated with 11 schemes added and 5 removed.
-
The recognised overseas pension schemes notification list has been updated with 10 schemes added and 6 removed.
-
The recognised overseas pension schemes notification list has been updated with 17 schemes added, 10 removed and 1 amended.
-
The recognised overseas pension schemes notification list has been updated with 15 schemes added and 16 removed.
-
The recognised overseas pension schemes notification list has been updated with 9 schemes added and 5 deleted.
-
The recognised overseas pension schemes notification list has been updated with 15 schemes added, 2 amended and 2 removed.
-
The recognised overseas pension schemes notification list has been updated with 11 schemes added and 2 deleted.
-
The recognised overseas pension schemes notification list has been updated with 20 schemes added, 6 removed and 1 amended.
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The recognised overseas pension schemes notification list has been updated with 20 schemes added, 10 removed and 1 amended.
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The recognised overseas pension schemes notification list has been updated with 13 schemes added and 5 deleted.
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The recognised overseas pension schemes notification list has been updated with 20 schemes added, 6 removed and 1 amended.
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The recognised overseas pension schemes notification list has been updated with 13 schemes added, 8 removed and 1 amended.
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The recognised overseas pension schemes notification list has been updated with 10 schemes added, 12 removed and 1 amended.
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The recognised overseas pension schemes notification list has been updated with 12 schemes added, 10 removed and 1 amended.
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The recognised overseas pension schemes notification list has been updated with 18 schemes added and 5 removed.
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The recognised overseas pension schemes notification list has been updated with 16 schemes added and 8 removed.
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The recognised overseas pension schemes notification list has been updated with 8 schemes added, 10 removed and 1 amended.
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The recognised overseas pension schemes notification list has been updated with 17 schemes added, 9 removed and 2 amended.
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The changes for Australia at 17 October 2022 list has been updated to show two schemes that had been removed.
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The recognised overseas pension schemes notification list has been updated, with 8 schemes added, 14 removed and 1 amended.
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The recognised overseas pension schemes notification list has been updated, with 9 schemes added, 7 removed and 4 amended.
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The recognised overseas pension schemes notification list has been updated, with 29 schemes added and 13 removed.
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The recognised overseas pension schemes notification list has been updated with 2 schemes added and 5 removed.
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The recognised overseas pension schemes notification list has been updated with 6 schemes added and 6 removed.
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The recognised overseas pension schemes notification list has been updated with 10 schemes added and 6 removed.
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The recognised overseas pension schemes notification list has been updated with 10 additions, 15 amendments and 35 removals.
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The recognised overseas pension schemes notification list has been updated, with 12 schemes added and 4 removed.
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The recognised overseas pension schemes notification list has been updated, with 14 schemes added and 5 removed.
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The recognised overseas pension schemes notification list has been updated, with 29 schemes added and 2 removed.
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We have updated the recognised overseas pension scheme (ROPS) notification list with 15 additions and 8 removals.
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We have updated the recognised overseas pension schemes notification list with 20 additions, 1 amendment and 1 removal.
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The recognised overseas pension schemes notification list has been updated with 16 schemes added and 8 removed.
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We have updated the recognised overseas pension scheme (ROPS) notification list with 25 additions and 12 removals.
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We have updated the recognised overseas pension scheme (ROPS) notification list with 17 additions, 2 amendments and 12 removals.
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The recognised overseas pension scheme (ROPS) notification list has been updated to include 2 amendments in the changes table.
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We have updated the recognised overseas pension scheme (ROPS) notification list with 27 additions, 2 amendments and 7 removals.
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We have updated the recognised overseas pension scheme (ROPS) notification list with 17 additions and 5 removals.
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We have updated the recognised overseas pension scheme (ROPS) notification list with 16 additions and 7 removals.
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We have updated the recognised overseas pension scheme (ROPS) notification list with 13 additions and 9 removals.
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We have updated the recognised overseas pension scheme (ROPS) notification list with 29 additions and 11 removals.
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We have updated the recognised overseas pension scheme (ROPS) list with 19 additions and 36 removals.
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We have updated the recognised overseas pension scheme (ROPS) list with 19 additions, 2 amendments and 49 removals.
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The recognised overseas pension schemes notification list has been updated with 30 schemes added, 1 amended and 55 removed.
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The recognised overseas pension schemes notification list has been updated with 14 schemes added, 3 amended and 28 removed.
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The recognised overseas pension schemes notification list has been updated with 17 schemes added and 17 removed.
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The recognised overseas pension schemes notification list has been updated with 24 schemes added and 2 removed.
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The recognised overseas pension schemes notification list has been updated with 27 schemes added, 3 removed and 1 amended.
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The recognised overseas pension schemes notification list has been updated with 7 additions and 1 removal
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The recognised overseas pension schemes notification list has been updated with 9 schemes added and 2 removed.
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Updated the recognised overseas pension schemes notification list with 10 additions.
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Updated the recognised overseas pension schemes notification list with 16 additions.
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Updated the recognised overseas pension schemes notification list with 15 additions, 1 amendment and 1 removal.
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The recognised overseas pension schemes notification list has been updated with 18 additions and 3 removals.
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The recognised overseas pension schemes notification list has been updated with 23 additions.
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The recognised overseas pension schemes notification list has been updated with 18 additions.
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The recognised overseas pension schemes notification list has been updated with 46 additions, 1 amendment and 1 removal.
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The recognised overseas pension schemes notification list has been updated with 10 additions and 1 deletion.
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The recognised overseas pension schemes notification list has been updated with 24 additions and 2 deletions.
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The recognised overseas pension schemes notification list has been updated, with 5 schemes added and 1 amended.
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The recognised overseas pension schemes notification list has been updated with 10 additions.
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The recognised overseas pension schemes notification list has been updated with 10 additions.
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The recognised overseas pension schemes notification list has been updated with 16 additions and 1 removal.
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The recognised overseas pension schemes notification list has been updated with 10 additions and 2 removals.
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The recognised overseas pension schemes notification list has been updated with 21 additions and 2 removals.
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The recognised overseas pension schemes notification list has been updated with 11 additions.
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The recognised overseas pension schemes notification list has been updated with 17 additions and 5 removals.
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The recognised overseas pension schemes notification list has been updated with 9 additions and 2 removals.
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The recognised overseas pension schemes notification list has been updated with 13 additions and 1 removal.
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The recognised overseas pension schemes notification list has been updated with 19 additions and 9 removals.
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The recognised overseas pension schemes notification list has been updated with 47 additions and 2 removals.
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The recognised overseas pension schemes notification list has been updated with 9 additions and 2 removals.
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The recognised overseas pension schemes notification list has been updated with 10 additions.
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The list has been updated, with 8 schemes added and 1 amended.
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The recognised overseas pension schemes notification list has been updated with 3 removals.
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The recognised overseas pension schemes notification list has been updated, with 11 schemes added, 1 removed and 1 amended.
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The recognised overseas pension schemes notification list has been updated, with 37 schemes added.
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The recognised overseas pension schemes notification list has been updated, with 13 schemes added.
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The recognised overseas pension schemes notification list has been updated, with 10 schemes added.
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The recognised overseas pension schemes notification list has been updated, with 10 schemes added and 2 removed.
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The recognised overseas pension schemes notification list has been updated, with 8 schemes added.
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The recognised overseas pension schemes notification list has been updated, with 10 schemes added and 3 removed.
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The recognised overseas pension schemes notification list has been updated, with 11 schemes added and 1 removed.
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The recognised overseas pension schemes notification list has been updated, with 3 schemes added and 2 removed.
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The recognised overseas pension schemes notification list has been updated, with 3 schemes added and 3 removed.
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The recognised overseas pension schemes notification list has been updated, with 18 schemes added and 2 removed.
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The recognised overseas pension schemes notification list has been updated, with 11 schemes added.
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The recognised overseas pension schemes notification list has been updated, with 7 schemes added.
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The recognised overseas pension schemes notification list has been updated, with 12 schemes added and 4 removed.
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The recognised overseas pension schemes notification list has been updated, with 13 schemes added and 1 removed.
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The recognised overseas pension schemes notification list has been updated, with 11 schemes added and 1 removed.
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The recognised overseas pension schemes notification list has been updated, with 11 schemes added.
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The recognised overseas pension schemes notification list has been updated, with 19 schemes added and 3 removed.
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The recognised overseas pension schemes notification list has been updated, with 14 schemes added and 1 deleted.
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The recognised overseas pension schemes notification list has been updated, with 26 schemes added and 5 removed.
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The recognised overseas pension schemes notification list has been updated, with 5 schemes added and 1 removed.
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The recognised overseas pension schemes notification list has been updated, with 18 schemes added and 1 removed.
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The recognised overseas pension schemes notification list has been updated, with 9 schemes added and 1 amended.
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The recognised overseas pension schemes notification list has been updated, with 13 schemes added and 2 removed.
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The recognised overseas pension schemes notification list has been updated with 14 schemes added and 3 removed.
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The recognised overseas pension schemes notification list has been updated with 27 schemes added and 1 removed.
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The recognised overseas pension schemes notification list has been updated with 18 schemes added.
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The recognised overseas pension schemes notification list has been updated with 22 schemes added and 2 removed.
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The recognised overseas pension schemes notification list has been updated with 14 schemes added and 2 removed.
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The recognised overseas pension schemes notification list has been updated with 29 schemes added and 3 removed.
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The recognised overseas pension schemes notification list has been updated with 14 schemes added and 1 removed.
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The recognised overseas pension schemes notification list has been updated with 21 schemes added and 3 removed.
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The recognised overseas pension schemes notification list has been updated with 9 schemes added.
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The recognised overseas pension schemes notification list has been updated with 23 schemes added and 3 removed.
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The recognised overseas pension schemes notification list has been updated with 6 schemes added.
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The recognised overseas pension schemes notification list has been updated with 4 schemes added and 1 removed.
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The recognised overseas pension schemes notification list has been updated with 19 schemes added and 2 removed.
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The recognised overseas pension schemes notification list has been updated with 17 schemes added and 6 removed.
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The recognised overseas pension schemes notification list has been updated with 27 schemes added and one removed.
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The recognised overseas pension schemes notification list has been updated with 12 schemes added and one removed.
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The recognised overseas pension schemes notification list has been updated with 17 schemes added, 2 removed and one amended.
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The recognised overseas pension schemes notification list has been updated with 23 schemes added, 5 removed and 3 amended.
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The recognised overseas pension schemes notification list has been updated with 7 schemes added and 5 removed.
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One scheme has been removed from the recognised overseas pension schemes notification list.
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The recognised overseas pension schemes notification list has been updated with 19 schemes added, 1 amended and 6 removed.
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The recognised overseas pension schemes notification list has been updated with 19 schemes added and 2 removed.
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The recognised overseas pension schemes notification list has been updated with 19 schemes added and 5 removed.
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The recognised overseas pension schemes notification list has been updated with 16 schemes added and 2 deleted.
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The recognised overseas pension schemes notification list has been updated with 18 schemes added and 7 deleted.
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The recognised overseas pension schemes notification list has been updated with 8 schemes added and 12 removed.
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First published.