Australian QROPS transfer to non-QROPS - UK Tax Implications

Hi. I have a QROPS in Australia with pension funds that were transferred to the UK in May 2019. It has been five years since the funds were transferred to the QROPS and the member has not been a UK tax resident for more than ten years. Therefore, it is my understanding that the member can now draw the funds without tax implications in the UK (i.e. as the “Member Payment Charges” do not apply). He can take a pension, lump sum or even roll the funds to another non-QROPs fund without penalty. I believe that any of these payments will need to be reported to the HMRC, as this requirement extends to ten years from the date of the original transfer. Can anyone confirm whether I have this correct? I am particularly concerned about the rollover of funds to a non-QROPS. The information on the HMRC website is difficult to read and understand with clarity, which I am sure is a problem many others have encountered. Any help I can get on this matter would be very much appreciated. Thank you.

Hi,
You can see guidance here:
Transferring your pension
Thank you.