Neil Batie

Hi As I understand it, the UK rules allow me to transfer out of the current QROP into a non QROP Australian Super fund, as there is a five year rule for transfers without tax implications, if the QROP was established prior to 6th April 2017. "An onward transfer from a QROPS/former QROPS to another overseas scheme that is not a QROPS will not give rise to UK tax charges where: • the (original) transfer from the UK scheme took place before 6 April 2017 and • at the time of the onward transfer the member has been resident outside the UK for five complete and consecutive UK tax years." My 5 complete tax years should have expired in April 2022 so I should be able to leave QROPs without tax impact. If anyone thinks otherwise - please shout out. But my main question is with respect to the subsequent reporting period of a further 5 years ( through to April 2027) where I wam unsure what the reporting obligations would be and on whom: ie my non-QROP scheme would have no arrangement to report to HMRC. 1. I am assuming that my current pension Trustee will need to notify HMRC of the rollover into my Australian super fund ( non QROP ) - If they don't - is there any implications on me? We aren't on the best of terms 2. Would my Australian super fund ( non QROP ) need to notify you of key events, eg: a) benefits draw down b) 5 year summary report Is this correct or is there no longer a reporting requirement once I move into the non QROP Australian scheme. Note that I have a pre-existing Australian Super fund, with Australian generated income that I am planning to move the UK QROP funds into and expect to keep them in there permanently as a merged fund with the Australian money. Many thanks in advance. Neil