Anthony

In response to HMRC Admin 20 - I have read PTM112010 (and various other PTM links mentioned within that document). I understand that member payment charges can apply up to 10 full tax years following the tax year in which the member left the UK. However, my understanding is that member payment charges do not prohibit access to a QROPS pension within that same time period. I am still unable to find where it states that "since 6 April 2017 you need to have been resident outside the UK for 10 consecutive tax years before you can access a QROPS pension". Can you please advise further?

Hi, My question is directed to previous responses given by 'HMRC Admin 20 Response', and 'HMRC Admin 17 Response', stating that "from April 2017 you need to have been resident outside the UK for 10 consecutive tax years before you can access a QROPS pension." Can you please indicate where in the Pensions Tax Manual (or other relevant legislation/guidance) this is stated, as I have been unable to locate it? Thank you.

Hi, I moved permanently from UK to India in April 2022. I am now in the process of transferring a personal pension from a UK provider to an Indian QROPS. Is it correct that if I withdraw income from the QROPS within five years after the transfer I will be subject to UK income tax? (I am already over 55, and I know the conditions with regard to transfer charges).