HM Revenue & Customs

Recognised transfers to a qualifying recognised overseas scheme that is not a registered pension scheme

These payments should be reported under reportable event 9 of Regulation 3 of The Registered Pension Schemes (Provision of Information) Regulations 2006 - SI 2006/567.

For an explanation of the meaning of 'qualifying recognised overseas pension scheme', please see the relevant entry under 'Q' in the Registered Pension Schemes Manual Glossary.

For further guidance on transfers to qualifying recognised overseas pension schemes refer to the Registered Pension Schemes Manual at RPSM14301140. The manual can be accessed from the left-hand navigation bar.