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Posted Mon, 18 Dec 2023 11:20:30 GMT by
I moved to Australia in 2011 and transferred my teachers pension via a QROPS transfer to Australian Super in 2015. I am now looking to merge my super accounts. I am finding it very difficult to ascertain any tax liabilities with HMRC if I merge my accounts. The super funds in Australia say I may be liable to UK tax. I am a non UK resident and havent been one since 2011. I have read there is a 10 year rule, but cant find anything clear cut. Any help would be great/
Posted Thu, 21 Dec 2023 16:05:10 GMT by HMRC Admin 25 Response
Hi peter hanbidge,
Please refer to guidance here:
Overseas pensions: pension transfers
PTM102500 - Transfers: transfers to a QROPS: calculating the amount of the overseas transfer charge
Thank you. 

 

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