Overseas Transfer Charge (OTC) and relieved relevant non-UK scheme (RNUKS) transfers

From 6th April 2024 a transfer from a RNUKS to a QROPS was brought under the scope of the OTC, prior to this date they were not. If a transer from a RNUKS to a QROPS was done in December 2020 when the OTC did not apply, does this transer still have a relevant period and can it could be caught be a change in criceumstances (i.e. residence) so that the OTC is now due?

Hi,
We can only provide general information and guidance in this forum.
For an answer to a detailed question of this nature, you would need to contact our Self Assesment team below or seek professional advice.
Self Assessment: general enquiries
Thank you.