Anita Jagroop-Dearing

Hi MMRC Admin 10, sorry but the additional guidance is very complicated. Instead of referring me to a list of complex rules, many of which don't seem related to my original question, can you please just answer my original question? Currently it sounds like you also can't work out if I'm taxed in the scenario I am in. If that is true can you please find someone at HMRC who can answer the question?

PTM112010 states 'Certain tax charges known as the member payment charges can apply for 10 full tax years following the tax year in which the member left the UK". It doesn't say it will apply only it can apply, but doesn't list when it will apply. If I left my USS pension in the UK I could take a 25% lump sum tax-free. However, I completed the transfer to a NZ QROPS over 5 years ago and have been a NZ (and only NZ) tax resident for 7 years and am turning 55. The purpose of the QROPS rules was to make the conditions the same as UK pension. Therefore I believe I can take a 25% lump sum tax-free . Do you agree?