Workplace pension to SIPP queries

Good morning, If I were to transfer an old workplace pension (salary sacrifice) to a SIPP, 1. Are there any tax considerations (i.e. would the transfer be taxed, does it need to be declared to HMRC at all) on the transfer (prior to being of pensionable age)? 2. Is there a public list of HMRC registered personal pension providers? Thank you.

Hi,

Please refer to:

PTM100010 - Transfers: essential principles

Thank you.