Matt MacGuire
Joined: 6/13/2024
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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?