PTM101999 - Transfers: transfers to a QROPS: contents
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PTM102000Transfers from a registered pension scheme to a QROPS
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PTM102100Transfers from non-registered pension schemes to a QROPS
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PTM102200Essential principles of the overseas transfer charge
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PTM102300When the overseas transfer charge doesn’t apply – the exclusion conditions
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PTM102350Examples of when a transfer is not subject to the overseas transfer charge
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PTM102400When the overseas transfer charge arises due to a change in circumstances after a transfer
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PTM102500Calculating the amount of the overseas transfer charge
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PTM102530Examples of calculating the amount of the overseas transfer charge on transfer from a registered pension scheme
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PTM102550Examples of calculating the amount of the overseas transfer charge on transfer from a QROPS or former QROPS
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PTM102560Examples of calculating the amount of the overseas transfer charge on transfer from a relieved relevant non-UK scheme
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PTM102600When the overseas transfer charge may be repaid
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PTM102700Discharge from liability to the overseas transfer charge
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PTM102900Member actions - information to be provided before the transfer
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PTM102950Member actions - Information they have to provide after the transfer to a QROPS
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PTM103000Scheme administrator actions - before the transfer
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PTM103050Scheme administrator actions – after the transfer
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PTM103100Scheme manager actions – before the transfer
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PTM103150Scheme manager actions – after the transfer