Rebecca321123

I have a QROPS which was funded by UK tax relieved funds (via a transfer from a UK registered scheme in 2016). I am now UK resident. The Relevant Transfer Fund (RTF) was 400k, and it is now worth 600k. Is the maximum PCLS 25% of the RTF or 25% of the current value. So is PLCS 100k or 150k?

Are QROPS covered by the temporary non-resident rules? I know a UK pension would be, but is a QROPS? I am now living outside of the UK and wish to take an income from my QROPS which was funded by a pension transfer from a UK tax-relieved scheme in 2014. I was non-UK resident when I transferred to a QROPS, then became UK resident again, and now I am non-resident again. I will be caught by the Temporary Non Resident rules, but I do not know if these rules apply to foreign pensions/QROPS.