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Will the Chancellor tinker with pensions in the Budget?
Rachel de Souza

01 October 2018

Rachel de Souza, tax partner at RSM, comments on the latest pension contribution and tax relief statistics by HMRC.

Reform of QROPS

08 March 2017

The government is concerned that QROPS – non-UK pensions intended to operate similarly to UK pension schemes – are being abused. To counter the abuse, future transfers into a QROPS and from one QROPS to another will be subject to a 25 per cent tax charge unless certain conditions are met. Even where no immediate tax charge arises, actions taken up to five years later could create a liability.

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