Check the recognised overseas pension schemes notification list
Find schemes that have told HMRC they meet the conditions to be a recognised overseas pension scheme (ROPS).
About this list
This list contains pension schemes that have told HMRC that they meet the conditions to be a recognised overseas pension scheme (ROPS) and have asked to be included on the list.
An updated list of ROPS notifications is published on the 1st and 15th day of each month. If this date falls on a weekend or UK public holiday the list will be published on the next working day.
Sometimes the list is updated at short notice to temporarily remove schemes while reviews are carried out, for example where fraudulent activity is suspected.
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings.
HMRC will usually pursue any UK tax charges (and interest for late payment) arising from transfers to overseas entities that do not meet the ROPS requirements even when they appear on this list.
This includes where the ROPS requirements have changed and where taxpayers are overseas. HMRC will also charge penalties in appropriate cases. Find out about the changes for ROPS requirements.
Tax relief is given on pensions to encourage saving to provide benefits in later life. Accessing benefits (directly or indirectly) before the age of 55 will result in a liability to UK tax charges in all but the most exceptional circumstances.
You should seek suitable professional advice, including from a regulated financial adviser.
Countries A to C
Australia
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
| ROPS | Country |
|---|---|
| 007 Superannuation Fund | Australia |
| 6Tree Superannuation Fund | Australia |
| 7 Diamond Superannuation Fund | Australia |
| A & C Fowler SMSF | Australia |
| A & D Booth Superannuation Fund | Australia |
| A & F McInally Superannuation Fund | Australia |
| A & L Loomes Super Fund | Australia |
| A & S Davison Superannuation Fund | Australia |
| A and A Henry Self Managed Super Fund | Australia |
| A and R McLeod Superannuation Fund | Australia |
| A and R Milburn Super Fund | Australia |
| A Baron SMSF | Australia |
| A Pytches Super Fund | Australia |
| A W Ghee Superannuation Fund | Australia |
| A&A Latham Superannuation Fund | Australia |
| A&B Atkinson Superannuation Fund | Australia |
| A&E Super Fund | Australia |
| A&J Smith Super Fund | Australia |
| Aaggersberg Superfund | Australia |
| ABG Super | Australia |
| AD Parvin Superfund | Australia |
| AdamG Super Fund | Australia |
| Adams ROPS Fund | Australia |
| Adams Superannuation Fund | Australia |
| Adawn Super Fund | Australia |
| Adler Family Superannuation Fund | Australia |
| ADNPP Super Fund | Australia |
| ADP ROPS Fund | Australia |
| Adrian Downes Superfund | Australia |
| AdrianFlorrie Super Fund | Australia |
| Aerotroy Super Fund | Australia |
| Agnew Superannuation Fund | Australia |
| AJ and AJ Glass SMSF | Australia |
| AJ Jackson Super Fund | Australia |
| Ajgarni Needham Family Super Fund | Australia |
| AJW Super Fund | Australia |
| AK Revis Super | Australia |
| AK Robinson Super Fund | Australia |
| AK Swift SMSF Super Fund | Australia |
| AKAH Superannuation Fund | Australia |
| Akiacopi Super Fund | Australia |
| AKMD Superannuation Fund | Australia |
| AKR Super Fund | Australia |
| AKSU Superannuation Fund | Australia |
| Alamo33 Super Fund | Australia |
| Alan and Lynda McKay Superannuation Fund | Australia |
| Alan David Turner Super Fund | Australia |
| Alan McGarragh Superannuation Fund | Australia |
| Alan Sherry SMSF | Australia |
| Alberto Alvarez-Campos Super Fund | Australia |
| Alcock Superannuation Fund | Australia |
| Aldridge Superannuation Fund | Australia |
| Alison Berry Family Superannuation Fund | Australia |
| Alison J Ainsworth Superannuation Fund | Australia |
| Allinard | Australia |
| Altrincham Superannuation Fund | Australia |
| AM & SJ Hirst Super Fund | Australia |
| AM Foulds SMSF | Australia |
| AMIR Taylor Super | Australia |
| ANDHELL Super | Australia |
| Andrew Barton Superannuation Fund | Australia |
| Andrew Bernard Tooth QROPS Super Fund | Australia |
| Andrew David Palmer Super Fund | Australia |
| Andrew Joseph Spivey Super Fund | Australia |
| Andrew P Gardner Super Fund | Australia |
| Andy and Julie’s Super Retirement Fund | Australia |
| Andy Davidson Super Fund | Australia |
| Animal Super Fund | Australia |
| Anjala Super Fund | Australia |
| Anlezark Family SMSF | Australia |
| Anne Hynes & Philip Wilson SMSF | Australia |
| Anthony Super | Australia |
| APMUK Superannuation Fund | Australia |
| Appleton & Tylka Superannuation Fund | Australia |
| Archer Family SMSF | Australia |
| Arian Superannuation Fund No 2 | Australia |
| Arnold Super Fund | Australia |
| Arnold Superannuation Fund | Australia |
| Arun & Hervinder Family Superannuation Fund | Australia |
| Ashby Super Fund | Australia |
| Ashmere Super Fund | Australia |
| Ashton Henderson Superannuation Fund | Australia |
| Aspery Superfund | Australia |
| ASR UKPension Superfund | Australia |
| Atkinson Superannuation Fund | Australia |
| Atlas SMSF | Australia |
| Attwood Nestegg Superannuation Fund | Australia |
| Ausco SMSF Trust | Australia |
| Aussie Bob Super | Australia |
| Avalon Super Fund | Australia |
| Avrony Super Fund | Australia |
| AW & JNW Superannuation Fund | Australia |
| AW Pension Fund | Australia |
| Axela Super Fund | Australia |
| B & T Blake Superannuation Fund | Australia |
| B And D Ledingham SMSF Super Fund | Australia |
| B and M Kelly SMSF Super Fund | Australia |
| B Lavin Family SMSF | Australia |
| B&V Bayly Super Fund | Australia |
| Backhouse ROPS fund | Australia |
| Bagga Family Super Fund | Australia |
| Baggalley Super Fund | Australia |
| Bagshaw Family Super Fund | Australia |
| Baker Family Retirement Fund | Australia |
| Baker ROPS Fund | Australia |
| Bakersinaus Superannuation Fund | Australia |
| Bakes and Perso SMSF | Australia |
| Baldwin Superannuation Fund | Australia |
| Banchory Superannuation Fund | Australia |
| Banks Family Super Fund | Australia |
| Banksia Tree Superannuation Fund | Australia |
| Bardon Retirement Fund | Australia |
| Bargmann Family Super Fund | Australia |
| Barkestone Fund | Australia |
| Barnes Family Superannuation Fund | Australia |
| Barnstable Super Fund | Australia |
| Barnwell Superannuation Fund | Australia |
| Barr Superannuation Fund | Australia |
| Barrat Superannuation Fund | Australia |
| Barry and Julia Carter Superannuation Fund | Australia |
| Barry Clearwater (BP) Superannuation Fund | Australia |
| Barry Harvey Enterprises Superannuation Fund | Australia |
| Baruch Fund | Australia |
| Bastian-Lee Super Fund | Australia |
| Batrick Family Super Fund | Australia |
| Beades Superannuation Fund | Australia |
| Bearcat Superfund | Australia |
| Beck Super Fund | Australia |
| Beckett Family Super Fund | Australia |
| Bedwin SMSF | Australia |
| Beechwood Avenue Superannuation Fund | Australia |
| Begg Super Fund | Australia |
| Beilby & Cheng Superfund | Australia |
| Beilby & Cheng Superfund Pty Ltd | Australia |
| Ben & Ollie Superannuation Fund | Australia |
| Beneking Super Fund | Australia |
| Bendec Superannuation Fund | Australia |
| Berkley Hassett Super Fund | Australia |
| Berry and Colette Super Fund | Australia |
| Berry Barron SMSF | Australia |
| Best Future Superannuation Fund | Australia |
| Better Winds Super | Australia |
| Betts QROPS Fund | Australia |
| Bibthorpe Super Fund | Australia |
| Bickell Superannuation Fund | Australia |
| Biggs Cook Superannuation Fund | Australia |
| Billingham Henley Super Fund | Australia |
| Birds 6th Hole Super | Australia |
| Bishops Pension Fund | Australia |
| Bitchfield Superannuation Fund | Australia |
| Biztend Superannuation Fund | Australia |
| Blackmore Self-managed Super Fund | Australia |
| Blair-Carter Superannuation Fund | Australia |
| Blair Family Super Fund | Australia |
| Blake55 Superfund | Australia |
| Blockley Family Superannuation Fund | Australia |
| Blood Sweat and Years Super Fund | Australia |
| Bloomans2020 Super Fund | Australia |
| Blue Badger Super Fund | Australia |
| Blue Gate Superannuation Fund | Australia |
| Bluesalt Super Fund | Australia |
| Blyth Super Fund | Australia |
| Boaden Superannuation Fund | Australia |
| Bob Superannuation Fund | Australia |
| Boehm Superannuation Fund | Australia |
| Bolton Super Fund | Australia |
| Bonic Superannuation Fund | Australia |
| Bonner Family Super Fund | Australia |
| Boogie Bear Superannuation Fund | Australia |
| Boswell Super | Australia |
| Bottomley Super Fund | Australia |
| Boucker Superannuation Fund | Australia |
| Boulavarde Superannuation Fund | Australia |
| Bovington Wealth Superannuation Fund | Australia |
| Bower Resort SMSF | Australia |
| Bower Super Fund | Australia |
| Bowler SMSF | Australia |
| Bowyer Super Fund | Australia |
| BPL Superannuation Fund | Australia |
| Bradbury Super Fund | Australia |
| Bradley 55 Super Fund | Australia |
| Brady Family Super Fund | Australia |
| Bread Fund | Australia |
| Brennan RSF | Australia |
| Brewerton Reed Superannuation Fund | Australia |
| Brian Geoffrey Dilley Super Fund | Australia |
| Bridger Superannuation Fund | Australia |
| Bridges IMS SMSF | Australia |
| Briggs Family Retirement Fund | Australia |
| Brimar SMSF Super Fund | Australia |
| Bringing Home The Bacon Super | Australia |
| Britsoft Superannuation Fund | Australia |
| Broadfield ROPS Fund | Australia |
| Broadie Bonus Superannuation Fund | Australia |
| Bromley Superannuation Fund | Australia |
| Brooker Superannuation fund | Australia |
| Brookmead Superannuation Fund | Australia |
| Broons Super Fund | Australia |
| Brown Retirement Fund | Australia |
| Brown Superannuation Fund | Australia |
| Browne Superannuation Fund | Australia |
| BrunxTrunx Superfund | Australia |
| Bryant Family Future Fund | Australia |
| Bryant Family SMSF | Australia |
| BTC89 Beeston | Australia |
| Bucketfund | Australia |
| Bude Haven Superannuation Fund | Australia |
| Bulldix Superannuation Fund | Australia |
| Burgess Super Fund | Australia |
| Burlingham Over 55 | Australia |
| Burns Superannuation Fund | Australia |
| Burton Sawyer Superannuation Fund | Australia |
| Burwoodside Super Fund | Australia |
| Bushe Super Fund | Australia |
| Bussey SMSF Super Fund | Australia |
| Butler 55+ Super Fund | Australia |
| Butler60 Super | Australia |
| Byers Super Fund | Australia |
| C & C Chapmans SMSF | Australia |
| C & C Purchase Superannuation Fund | Australia |
| C & D Plumb Superannuation Fund | Australia |
| C & J Smith Superannuation Fund | Australia |
| C & L Gifford Superannuation Fund | Australia |
| C & L Monteith Superannuation Fund | Australia |
| C & LPBaldock Superannuation Fund | Australia |
| C and M SMSF | Australia |
| C Andrew Jefferson | Australia |
| C G Henderson AU Superannuation Fund | Australia |
| C J Warr Superannuation Fund | Australia |
| C&J Kind Family Super Fund | Australia |
| C&N Superannuation Fund | Australia |
| CAFEJONES Super Fund | Australia |
| Cairney Super Fund | Australia |
| Calibre Superannuation Fund | Australia |
| Callar Super Fund No 1 | Australia |
| Calnan Super Fund | Australia |
| Cameron Superannuation Fund | Australia |
| Campbell ROPS Fund | Australia |
| Campbells Fun Fund | Australia |
| Cannell Family Superannuation Fund | Australia |
| Capital Investment Portfolio | Australia |
| Caplan Sal Super Fund | Australia |
| Caracas Superannuation Fund | Australia |
| Carden Leche Superannuation Fund | Australia |
| Carey Superannuation Fund | Australia |
| Carley Super Fund | Australia |
| Carmichael SMSF | Australia |
| Carmody Hopley Superannuation Fund | Australia |
| Carnegie Family Super Fund | Australia |
| Carol Wade Superannuation Fund | Australia |
| Carole Gibbons SMSF | Australia |
| Caroline Luke Superannuation Fund | Australia |
| Carpyne Superfund | Australia |
| Carroll ROPS Fund | Australia |
| Carruthers First Super Fund | Australia |
| Carson SMSF Pension Fund | Australia |
| Cartmell Super Fund | Australia |
| Cassells Super Fund | Australia |
| Caudwell Super Fund | Australia |
| Caulfield Superfund | Australia |
| Caune Sinclair Superannuation Fund | Australia |
| Cawte Family Superannation Fund | Australia |
| Cayford Family Superannuation Fund | Australia |
| Cayzer Retirement Fund | Australia |
| CBJET Fund | Australia |
| CG & H Parker Superannuation Fund | Australia |
| cgjgperth Super Fund | Australia |
| CGrant Super Fund | Australia |
| ChanPen Family Super Fund | Australia |
| Chapman Superfund | Australia |
| Chappel-Wood Superannuation Fund | Australia |
| Chapple Superannuation Fund | Australia |
| Chauhan55 Super Fund | Australia |
| Cheers Barclays Superannuation Fund | Australia |
| Cherry Blossom Jewelz Super Fund | Australia |
| Cheverall Pty Ltd ATF the Cheverall Superannuation Fund | Australia |
| Chicks Nest Egg | Australia |
| Chiddingfold SMSF | Australia |
| Childs Family Super Fund | Australia |
| CHJ ROPS Fund | Australia |
| ChopperFund | Australia |
| Chris and Jane Partridge Superannuation Fund | Australia |
| Chris and Tracey Rowe Superannuation Fund | Australia |
| Chris Lindos Superannuation Fund | Australia |
| Christensen Family SMSF | Australia |
| Christopher and Tomoko Brown QROPS Fund | Australia |
| CJW Family Super | Australia |
| Clappersgate Super | Australia |
| Clarence Family SMSF | Australia |
| Clark Saunders Super Fund | Australia |
| Clarke Family Super Fund | Australia |
| Clarke O’Reilly SMSF | Australia |
| Clayton Ford Super Fund | Australia |
| Cleary Family Fund | Australia |
| Clements Golden Years Superannuation Fund | Australia |
| Clerkenwell Farringdon Trust | Australia |
| Cliff Forde 55Plus Superannuation Fund | Australia |
| Clifton ROPS Fund | Australia |
| Clive Bolton SMSF | Australia |
| Clive Phillips Superannuation Fund | Australia |
| Clock End SMSF | Australia |
| Cloud Sands Super Fund | Australia |
| CLQ Superannuation Fund | Australia |
| Clyne Superannuation Fund | Australia |
| CM&ET Superfund | Australia |
| Coco Super Fund | Australia |
| Coconino Superannuation Fund | Australia |
| Cocoran Super Fund | Australia |
| Colleer and Mclaren Superannuation Fund | Australia |
| Collette Margaret Dunn Super Fund | Australia |
| Collier Superannuation Fund | Australia |
| Conlon QROPS Super Fund | Australia |
| Connelly Super Fund | Australia |
| CONPED55 Super Fund | Australia |
| Conway Super Fund | Australia |
| Cook Family Superannuation Fund | Australia |
| Cooper Corporate Superannuation Fund | Australia |
| Cooper Super Fund | Australia |
| Cooperz Holdings Superannuation Fund | Australia |
| Copland Superannuation Fund | Australia |
| Coppabella Superannuation Fund | Australia |
| Corner Table Productions Super Fund | Australia |
| Cortona Superannuation Fund | Australia |
| Cotton Super | Australia |
| Coulter SMSF | Australia |
| Courtney & Phadke Superannuation Fund | Australia |
| Coutts Superannuation Fund | Australia |
| Cowe Superannuation Fund | Australia |
| Coyne Superannuation Fund | Australia |
| CP Lockwood Super Fund | Australia |
| CramerKC Super Fund | Australia |
| Crellin Super Fund | Australia |
| Croft Superannuation Fund | Australia |
| Cross Paine Superannuation Fund | Australia |
| Cross Super Fund | Australia |
| Crossley Family Super Fund | Australia |
| Crowhill Super | Australia |
| Crowswood Superannuation Fund | Australia |
| Crumlin Super Fund | Australia |
| Crumpy SMSF | Australia |
| CSF2 | Australia |
| Cundale Super Fund | Australia |
| Cuthbert Superannuation Fund | Australia |
| CW Robinson Super Fund | Australia |
| Cygnet Superannuation Fund | Australia |
| D1 UK SMSF | Australia |
| D & B Brocklehurst Retirement Fund | Australia |
| D & H Morison Super Fund | Australia |
| D & J Stewart Family Super Fund | Australia |
| D & L Lanaway Family Super Fund | Australia |
| D & | |
| Australia | |
| D & Y Rhind Super Fund | Australia |
| D and D Beardsmore SMSF Super Fund | Australia |
| D and J Kirkwood SMSF Super Fund | Australia |
| D and L Ridgway SMSF Super Fund | Australia |
| D Jackson Super Fund | Australia |
| D W Francis Super Fund | Australia |
| D Williams Superannuation Fund | Australia |
| D&A Catterson SMSF | Australia |
| D&M Duffy Super Fund | Australia |
| D&MW Superannuation Fund | Australia |
| Dane Super Fund | Australia |
| Darcy Family Super Fund | Australia |
| Dardy Super Fund | Australia |
| Davenall Gabain Superannuation Fund | Australia |
| David and Caroline Whyte Superfund | Australia |
| David Atchison SMSF | Australia |
| David Campbell SMSF | Australia |
| David Cannon Family Super | Australia |
| David J Young Superannuation Fund | Australia |
| David Julian Superannuation Fund | Australia |
| David Kerr Super Fund | Australia |
| David Mahony Superannuation Fund | Australia |
| David Smith SMSF | Australia |
| Davidson Retirement Fund | Australia |
| Davies Family Super Fund | Australia |
| Davis Superannuation Fund | Australia |
| DCBaker Superannuation Fund | Australia |
| De Mel Superannation Fund | Australia |
| De Souza Superannuation Fund | Australia |
| Dead Tan & Ginger Superannuation Fund | Australia |
| Dean And Debi Super Fund | Australia |
| Dean Gale Super Fund | Australia |
| Deb & Marty Superannuation Fund | Australia |
| Decani Spare Super | Australia |
| Dedman Working Super Fund | Australia |
| Deegan1962 Super | Australia |
| Deeny SMSF Pty Ltd ATF the Deeny Superannuation Fund | Australia |
| Dehn Superannuation Fund | Australia |
| Delta 4 Superannuation Fund | Australia |
| Dempster Family Super | Australia |
| Denby Horwell Family SMSF | Australia |
| Denise Ridgway Superannuation Fund | Australia |
| Derek Bryan Superannuation Fund | Australia |
| Desiree Superfund | Australia |
| Destiny Super Fund | Australia |
| Devine Superannuation Fund | Australia |
| Dew QROPS Superannuation Fund | Australia |
| Dewhurst Over 55 | Australia |
| DG Ralphs Super | Australia |
| DH Future Fund | Australia |
| DHB Whitehurst SMSF | Australia |
| Dhingra Family Super Fund | Australia |
| DI Baigent SMSF | Australia |
| Differ Family Fund | Australia |
| Digital Super | Australia |
| Dimick Family Super Fund | Australia |
| Dinkakis SMSF | Australia |
| Dinmore Family Super Fund | Australia |
| Dirk Williams Trust Fund | Australia |
| Ditchling Super | Australia |
| Divinus Locus Superannuation Fund | Australia |
| DJ & AL Myers Super Fund | Australia |
| DJ & J Heeley Over 55 Super Fund | Australia |
| DJ Neway SMSF | Australia |
| DJ Willison Superfund | Australia |
| DJB Super Fund | Australia |
| DJLJ Graham Super | Australia |
| DK Super Fund | Australia |
| DKL & JL Grant Super Fund | Australia |
| DMKK Super Fund | Australia |
| Donal Ryan Superannuation Fund | Australia |
| Dorics QROPS Superannuation Scheme | Australia |
| Double Dee Super Fund | Australia |
| Doumani Family Superannuation Fund | Australia |
| Dowell Super Fund | Australia |
| Downes Family Super Fund | Australia |
| Down Super Fund | Australia |
| Down Under Superannuation Fund | Australia |
| DPSS SMSF | Australia |
| Dr MM Burke Super Fund | Australia |
| Dr Nicola Louise McBlain Superannuation Fund | Australia |
| Duffield Superannuation Fund | Australia |
| Duma Superannuation Fund | Australia |
| Dumyat Superannuation Fund | Australia |
| Duncan Super SMSF | Australia |
| Dunlop QROPS Fund | Australia |
| Dunmore Superfund | Australia |
| Dunne Haste Family Super Fund | Australia |
| Dutchh Superannuation Fund | Australia |
| Duver Superannuation Fund | Australia |
| DW&LL Robertson Superannuation Fund | Australia |
| E & M Jones Superannuation Fund | Australia |
| E D Bennett Superannuation Fund | Australia |
| Earthship Morgan | Australia |
| East Weston Super | Australia |
| Ecirtap Super Fund | Australia |
| Edgecliff Retirement Fund | Australia |
| Edwards Super Fund | Australia |
| Edwyn Superannuation Fund | Australia |
| EEIGM Super | Australia |
| Eke Family Trust Superannuation Fund | Australia |
| Elaroo Superannuation Fund | Australia |
| Elders Superannuation Fund | Australia |
| Ellanoah Superannuation Fund | Australia |
| Ellwood SMSF | Australia |
| Elman Superannuation Fund | Australia |
| ELPO Superannuation Fund | Australia |
| Elsey Super Fund No1 | Australia |
| Elvin Superannuation Fund | Australia |
| English Family Superannuation Fund | Australia |
| EPD Superannuation Fund | Australia |
| Eveline Super Fund | Australia |
| Ewen Cameron Superannuation Fund | Australia |
| Ewing Family Superannuation Fund | Australia |
| Exponentium Super Fund | Australia |
| Eyup Super | Australia |
| Fab Superannuation Fund | Australia |
| Fairlight Beach SMSF | Australia |
| Family Gamble Super Fund | Australia |
| Famous Five Super Fund | Australia |
| FamTaubert Supperannuation Fund | Australia |
| Farlow Super Fund | Australia |
| Feebiegrovell Super Fund | Australia |
| Fenlon Superannuation Fund | Australia |
| Fernando Family Super Fund | Australia |
| Finavon Superannuation Fund | Australia |
| Fingal Investment Fund | Australia |
| Finger Lime Super Fund | Australia |
| Fishbird Super Fund | Australia |
| Flatley Superannuation Fund | Australia |
| Flax Lily Super | Australia |
| Flombard Super Fund | Australia |
| Forbes-Brown Superfund | Australia |
| Ford SMSF | Australia |
| Fortesque Superannuation Fund | Australia |
| Forza Superannuation Fund | Australia |
| Foskettretirementdream Super Fund | Australia |
| Foster Superannuation Fund | Australia |
| Foxworth Super Fund | Australia |
| Fulmar Fund | Australia |
| G & E Kirk Superannuation Fund | Australia |
| G & G Super Fund | Australia |
| G & L Rimes Superannuation Fund | Australia |
| G and D Dawson SMSF Super Fund | Australia |
| G Collier (55 plus) Super Fund | Australia |
| G D Kewley Super Fund | Australia |
| G Hynes Superannuation Fund | Australia |
| G M Reid Superannuation Fund | Australia |
| GABE Expectations | Australia |
| Gadhar Super | Australia |
| GADJ Superannuation Fund | Australia |
| Gandi Superannuation Fund | Australia |
| Garlick ROPS Fund | Australia |
| Garwell Super | Australia |
| Gary Watson Super Fund | Australia |
| Gaskell over 55 SMSF | Australia |
| Gaynor Jones Super Fund | Australia |
| GCGRAY Super Fund | Australia |
| GD and CJ Hemphill SMSF | Australia |
| GD Super | Australia |
| GEM Investment Holdings Superannuation Fund | Australia |
| Gemmy Buttons Retirement Fund | Australia |
| Gerald Plaskett Super Fund | Australia |
| Geronimo Superannuation Fund | Australia |
| Get In The Bowl | Australia |
| GHC4 Superfund | Australia |
| Giles55 Super Fund | Australia |
| GilesLScott Super | Australia |
| Gilhooley Super Fund | Australia |
| Gilkes-Cox Super | Australia |
| Gillespie Super Fund | Australia |
| Gillies Family ROPS Fund | Australia |
| Gillyssuper | Australia |
| Gilmour Investments Super Fund | Australia |
| Gilpin Family Superannuation Fund | Australia |
| GKJ (55 Plus) Superfund | Australia |
| Glade Dager Superannuation Fund | Australia |
| Glen ROPS Fund | Australia |
| Glendinning Family Super Fund | Australia |
| GLJ Retirement Fund | Australia |
| Goaty Wonderland | Australia |
| Gold Coast Bound Fund | Australia |
| Gold Vectis Super Fund | Australia |
| Golden Bay Superannuation Fund | Australia |
| Golden Child Super Fund | Australia |
| Goldhill Superannuation Fund | Australia |
| Goldney Super Fund | Australia |
| Gomaxia SMSF | Australia |
| Gonzo Drummer Fund | Australia |
| Goodall Superannuation Fund | Australia |
| Gooden Super Fund | Australia |
| Gooding 2016 SMSF | Australia |
| Gooding Super Fund | Australia |
| Goodland Super Fund | Australia |
| Goodrich Family Super Fund | Australia |
| Goodwin ROPS Fund | Australia |
| Goodwin Super Fund | Australia |
| Goosander Retirement Fund | Australia |
| Gorbret Superfund | Australia |
| Gorell Superannuation Fund | Australia |
| Gorgeon Super Fund | Australia |
| Gourna Super | Australia |
| GRS SMSF | Australia |
| Graham & Sue Taylor Superannuation Fund | Australia |
| Graham Hallas Superannuation Fund | Australia |
| Graham Hardy S.M. Super Fund | Australia |
| Graham Morris Super Fund | Australia |
| GrahamHeatherStokes Super Fund | Australia |
| Grant Family Super Fund | Australia |
| Granville SMSF | Australia |
| Gray Family Superannuation Fund | Australia |
| Graysequoia88 | Australia |
| Great Craic Super Fund | Australia |
| Green Family Superannuation Fund | Australia |
| Green Superannuation Fund | Australia |
| Greg Potts Superannuation Fund | Australia |
| Griffin Super Fund | Australia |
| Griffith ROPS Fund | Australia |
| Griffiths 1962 Super Fund | Australia |
| Grinter Super Fund | Australia |
| Gron Family Superannuation Fund | Australia |
| Guard Super Fund | Australia |
| Gundlach SMSF | Australia |
| Gwatkin Turramurra Super Fund | Australia |
| GW & MI Rowlands Superannuation Fund | Australia |
| H and E Nicol SMSF Super Fund | Australia |
| H McIvor Superannuation Fund | Australia |
| Halai Superannuation Fund | Australia |
| Halcyon Days Super Fund | Australia |
| Halcyon Superannuation Fund | Australia |
| Hale Family Superannuation Fund | Australia |
| Hall Saxby Age 55 Plus Superfund | Australia |
| Hallidee Family SMSF | Australia |
| Hambledon SMSF | Australia |
| Hamilton Ross Super Fund | Australia |
| Hanson Family Super Fund | Australia |
| Hanson Johnston Superannuation Fund | Australia |
| Harborough Super Fund | Australia |
| Harbuz Retirement Fund | Australia |
| Harcourt Hill Super Fund | Australia |
| Harding QROPS | Australia |
| Hardman SMSF | Australia |
| Hardy SMSF | Australia |
| Harman ROPS Fund | Australia |
| Harpenden Hargrove Super Fund | Australia |
| Harpsden Superannuation Fund | Australia |
| HarpsfundNo1 | Australia |
| Harrington ROPS Fund | Australia |
| Harris ROPS Fund | Australia |
| Harrison Family SMSF | Australia |
| Harrison Family Superannuation Scheme | Australia |
| Haskell Super Fund | Australia |
| Hatters Superannuation Fund | Australia |
| Hatty Super Fund | Australia |
| Hawkins Family SMSF | Australia |
| Hawkin Family Super | Australia |
| Haxton Superannuation Fund | Australia |
| Haydalex Superannuation Fund | Australia |
| Hayfin Retirement Fund Pty Ltd ATF Hayfin Retirement Fund | Australia |
| HCLuck SMSF | Australia |
| HDZ Superannuation Fund | Australia |
| Head Retirement Fund | Australia |
| Healey Super Fund | Australia |
| Heanor Super Fund | Australia |
| Hearn Family Superannuation Fund | Australia |
| Hedley Superannuation Fund | Australia |
| Heffernan Family Superannuation Fund | Australia |
| Helme Super Fund | Australia |
| Helmutbag Investment | Australia |
| Henderson Family Retirement Fund | Australia |
| Hending Superannuation Fund | Australia |
| Hendry Family Superannuation Fund | Australia |
| Henian Superannuation Fund | Australia |
| Heron SMSF | Australia |
| Hewgill Superannuation Fund | Australia |
| Hewitt Super Fund | Australia |
| Hewlett Family Super Fund | Australia |
| Hewlett Turner Super | Australia |
| HG Nestegg Super Fund | Australia |
| Hicks Superannuation Scheme | Australia |
| Highbury Superannuation Fund | Australia |
| Higgins ROPS Fund | Australia |
| Higgins Superannuation Fund | Australia |
| Hills E & J Super Fund | Australia |
| Hillis Super Fund | Australia |
| Hilson SMSF | Australia |
| Hilton Ellis Superannuation Fund | Australia |
| Hinchliffe Super Fund | Australia |
| Hing Family Super Fund | Australia |
| HJ Howe 55 Super Fund | Australia |
| Ho & Tanaka Over 55 Superfund | Australia |
| Hobbs Family Superannuation Fund | Australia |
| Hobbs Super (UK) Fund | Australia |
| Hobby Superannuation | Australia |
| Hobson Family Superannuation Fund | Australia |
| Hodgskins Superannuation Fund | Australia |
| Hogan Super Fund | Australia |
| Hogg Superannuation Fund | Australia |
| Holley Family SMSF | Australia |
| Holly SMSF | Australia |
| Holmes Super Fund | Australia |
| Holytown Super Fund | Australia |
| Homestead Super Fund | Australia |
| Honeyeaters Superannuation Fund | Australia |
| Honey Super Fund | Australia |
| Hooray Superannuation Fund | Australia |
| Hootman SMSF | Australia |
| Horizon Sky Super | Australia |
| Horlor Family Retirement Fund | Australia |
| Howard Filer Superfund | Australia |
| HPTP QROPS Superannuation Fund | Australia |
| HR Piglet Superfund | Australia |
| HRH Superfund | Australia |
| Hugh Makin Superannuation Fund | Australia |
| Hughes and Hughes Super Fund | Australia |
| Hughes ROPS Fund | Australia |
| Hunt Over 55 | Australia |
| Hunt R & O Superannuation Fund | Australia |
| Hunt ROPS Fund | Australia |
| Hunt976 Super Fund | Australia |
| Hunter Lamont 2DHU Super Fund | Australia |
| Hunter Lamont Superannuation Fund | Australia |
| Huntley Gordon Superfund | Australia |
| Hunton Primary Super Fund | Australia |
| Hussein SMSF | Australia |
| HutchHouse Family Super Fund | Australia |
| Hutchihildi Super Fund | Australia |
| HV Superannuation Fund | Australia |
| I & A McLellan Super Fund | Australia |
| I Abraham Super Fund | Australia |
| I McCrum SMSF Super Fund | Australia |
| I Michie Superannuation Fund | Australia |
| Ian Elton Superannuation Fund | Australia |
| IanJDV SMSF | Australia |
| Iannuzzelli Family Superannuation Fund | Australia |
| Ian Scholey Super | Australia |
| Ian Wadforth Superannuation Fund | Australia |
| ID Johnson Super | Australia |
| IJ Superannuation Fund | Australia |
| Incant Forward Super Fund | Australia |
| Inch View Retirement Super Fund | Australia |
| Infinity Light Superfund | Australia |
| Inverloch Superannuation Fund | Australia |
| IPWelch Super | Australia |
| Ireland Family Super Fund | Australia |
| IS Balgowlah Superannuation Fund | Australia |
| J & A Miller Super Fund | Australia |
| J & C Palmer Superannuation Fund | Australia |
| J & F Atherton Superannuation Fund | Australia |
| J & J Searle Super | Australia |
| J & M Spencer Super Fund | Australia |
| J & N Bradshaw Superannuation Fund | Australia |
| J & V Jamieson SMSF Pty Ltd ATF Jamieson Super Fund | Australia |
| J A & L K Cornell Superannuation Fund | Australia |
| J A O’Sullivan Super Fund | Australia |
| J and D Dempster-Smith Superannuation Fund | Australia |
| J and F Mitchell SMSF Super Fund | Australia |
| J and L Kerwin Superannuation Fund | Australia |
| J and R OzAnderson Superannuation Fund | Australia |
| J Harrison SMSF Super Fund | Australia |
| J Vartan SMSF | Australia |
| JA & J Ellis Super Fund | Australia |
| JA & SM Cannon Pty Ltd as Trustee for Cannons Super Fund | Australia |
| JA Currie Super | Australia |
| JA Russell Super Fund | Australia |
| Jackie Edwards SMSF | Australia |
| Jackiesloan13 | Australia |
| Jackson Five Super Fund | Australia |
| Jackson Superannuation Fund | Australia |
| Jackson Tims Super Fund | Australia |
| Jacobs Over 55 SMSF | Australia |
| Jacques Super Fund | Australia |
| Jaffa Super Fund | Australia |
| Jambo Super Fund | Australia |
| James & Lavinia Russell Superannuation Fund | Australia |
| Jameson ROPS Fund | Australia |
| JamJar Super Fund | Australia |
| Jannetta Super Fund | Australia |
| Jaques Family SMSF | Australia |
| Jas23Super | Australia |
| Jasper Chippendale Super | Australia |
| Jay Gee Superannuation Fund | Australia |
| JBL Super Fund | Australia |
| JDeeZBee55Plus Superannuation Fund | Australia |
| JD & GM Hicks Superannuation Fund | Australia |
| Jelinek QROPS Super Fund | Australia |
| Jelley55plus Super Fund | Australia |
| Jennings Family Superannuation Fund | Australia |
| Jenny Campbell Retirement Fund | Australia |
| Jezabee Retirement Fund | Australia |
| JGG (No1) Superfund | Australia |
| JILLMW Super Fund | Australia |
| JJ English Superannuation Fund | Australia |
| JJ Hall Super Fund | Australia |
| JK Power SMSF | Australia |
| JLCH Steel Superannuation Fund | Australia |
| JM & G Lunn Superannuation Fund | Australia |
| JM Matthews SMSF | Australia |
| JM Super Fund | Australia |
| JMV SMSF | Australia |
| Joanne Jordan Superannuation Fund | Australia |
| Jobar SMSF | Australia |
| John and Megan Campbell Superannuation Fund | Australia |
| John Gerard SMSF | Australia |
| John Jenkins Superfund | Australia |
| John McNally (55 plus) Super Fund | Australia |
| John William Stevens Super Fund | Australia |
| Johnsor Super Fund | Australia |
| Johnston Family Super Fund | Australia |
| Johnstone Davies Super Fund | Australia |
| Jolly Good Fellows Super Fund | Australia |
| Jonathan Cole Superannuation Fund | Australia |
| Jon Foord 2022 Super Fund | Australia |
| Jon Gregory Taylor Superannuation Fund | Australia |
| Jon Hayward Superannuation Fund | Australia |
| Jones & Gray Superannuation Fund | Australia |
| Jones Family Super Fund | Australia |
| Jones RD Super Fund | Australia |
| Jones Rops Fund | Australia |
| Jones Superannuation Fund | Australia |
| Jones UK Super Fund | Australia |
| Jordan Family Superannuation Fund | Australia |
| Joshan Jamson Super | Australia |
| Joy Perks UK Pension Superannuation Fund | Australia |
| JS Band Super Fund | Australia |
| JTUK Superfund | Australia |
| Judd McInerney Super | Australia |
| Judith Newman Superannuation Fund | Australia |
| Julian Owens Super Fund | Australia |
| Julpet Superannuation Fund | Australia |
| Jumbies Super | Australia |
| Jumbunna Retirement Fund | Australia |
| JV McPhail Super Fund | Australia |
| K & E Walker Super Fund | Australia |
| K & P Garnett Super Fund | Australia |
| K & P Superfund | Australia |
| K & R Keiley Super Fund | Australia |
| KG Huddle Super Fund | Australia |
| K.J & A Crane Superannuation Fund | Australia |
| KM Greig Super Fund | Australia |
| K and S Gallacher Superannuation Fund | Australia |
| Kafue Superannuation Fund | Australia |
| Kalagari SMSF | Australia |
| Kalyan Superannuation Fund | Australia |
| Karagianis Family Super Fund | Australia |
| Karalee 1944 SMSF | Australia |
| Karen Mary Savage Superannuation Fund | Australia |
| Karian Super Fund | Australia |
| Kariba Consulting Super Fund | Australia |
| Karjon Superannuation Fund | Australia |
| Karl Puse Over 55 Superannuation Fund | Australia |
| Kaye 55 Plus Superfund | Australia |
| KCWilliams Plus 55 Super Fund | Australia |
| Keane Family Superannuation Fund | Australia |
| Keenan Family Superannuation Fund | Australia |
| Keide Super Fund | Australia |
| Keith Neville Super Fund | Australia |
| Kelly MJ Family Superannuation Fund | Australia |
| Kelly Superannuation Fund | Australia |
| Kennedy-Head Family Superannuation Fund | Australia |
| Kenward Family Super Fund | Australia |
| Kettle Future Fund | Australia |
| Keune and Williams Superannuation Fund | Australia |
| Kevin & Karen Superannuation Fund | Australia |
| Khalid & Lubna Family Super Fund | Australia |
| Kijlstra Superannuation Fund | Australia |
| Killen Family Superannuation Fund | Australia |
| King Super Fund | Australia |
| King Superannuation Fund | Australia |
| Kinnersley Family Super Fund | Australia |
| Kinwat Super | Australia |
| KIReedSuper | Australia |
| Kirk Superannuation Fund | Australia |
| Klabon Super Fund | Australia |
| KM Daley Super Fund | Australia |
| Kmet Super fund | Australia |
| Koos Oudag Geld SMSF | Australia |
| Kruip Superannuation Fund | Australia |
| Krustie and Lightbeer’s Superannuation Fund | Australia |
| Kurzman Superannuation Fund | Australia |
| KVarlow Super Fund | Australia |
| Kwok SMSF | Australia |
| Kym Howard Superannuation Fund | Australia |
| La Roquette Superannuation Fund | Australia |
| L & A Donoghue Superannuation Fund | Australia |
| L & N Robinson Superannuation Fund | Australia |
| Lagmore SMSF | Australia |
| Laird Family Super Fund | Australia |
| Lane Superannuation Fund | Australia |
| Langstone Super Fund | Australia |
| Lapham Pension Fund | Australia |
| Laurenson Self Managed Super 2021 | Australia |
| Laverock Bank Superannuation Fund | Australia |
| Lawrence Family Super Fund | Australia |
| Lawrence Superannuation Fund | Australia |
| Lawther Superannuation Fund | Australia |
| LBD Superannuation Fund | Australia |
| LCG Harrison Superannuation Fund | Australia |
| Leach Superannuation Fund | Australia |
| Leadership Place Super Fund | Australia |
| Leask Superannuation Fund | Australia |
| Lee & Ben Thomas SMSF | Australia |
| Lee Family Super Fund | Australia |
| Leeds MOT Superannuation Fund | Australia |
| Leefy Superannuation | Australia |
| Leeming Super Fund | Australia |
| Leigh Nicholas Superannuation Fund | Australia |
| Lesley Fromant Superannuation Fund | Australia |
| Lesley P Superannuation Fund | Australia |
| Let it Be Superannuation Fund | Australia |
| Levy Family Superannuation Fund | Australia |
| LF4 Super | Australia |
| LHH 2 Superannuation Fund | Australia |
| Life in the Sun SF | Australia |
| Limehouse Fund | Australia |
| Limit Up | Australia |
| Linda Harding Super Fund | Australia |
| Lindsey Morgan Superannuation Fund | Australia |
| Lingard Family SMSF | Australia |
| Linter Superannuation Fund | Australia |
| Lisben Superannuation Fund | Australia |
| Littledene Superannuation Fund | Australia |
| Livinginoz Fund | Australia |
| LJW SMSF | Australia |
| Lloyd Superannuation Fund | Australia |
| LM Darrington Superannuation Fund | Australia |
| Lockhart SMSF | Australia |
| LockRichard55 Superfund | Australia |
| Logan Antrobus Superannuation Fund | Australia |
| Londisboylewis Super Fund | Australia |
| Longair and Pumphrey SMSF | Australia |
| Lorigan Superannuation Fund | Australia |
| Lost my wallet Superannuation Fund | Australia |
| Lotus Superannuation Fund | Australia |
| Louise Falkov Retirement Fund | Australia |
| Lovell Super Fund | Australia |
| LRC SMSF | Australia |
| Ludlow Super Fund | Australia |
| Lugg Super Fund | Australia |
| Luiela SMSF | Australia |
| Luiten ROPS Fund | Australia |
| Lulu Super Fund | Australia |
| LYDC Superannuation Fund | Australia |
| Lynchetts Superannuation Fund | Australia |
| M & E Hughes Superannuation Fund | Australia |
| M & G Stebbings Superannuation Fund | Australia |
| M & J Derry Super Fund | Australia |
| M & L Hingert Superannuation Fund | Australia |
| M & M Parker Superannuation Fund | Australia |
| M & M Ryan Superannuation Fund | Australia |
| M and D Marshall Superannuation Fund | Australia |
| M And T Legge SMSF Super Fund | Australia |
| M and V Garland Self Managed Super Fund | Australia |
| M Evans SMSF Super Fund | Australia |
| M Grant SMSF | Australia |
| M N Dwyer Superannuation Fund | Australia |
| M Pepper QROPS SMSF | Australia |
| M R Brown Superannuation Fund | Australia |
| M Siddoway SMSF Super Fund | Australia |
| M&D Downes Super Fund | Australia |
| M&J 55 Superannuation Fund | Australia |
| M&J Wild Superannuation Fund | Australia |
| Mac01 Superannuation Fund | Australia |
| Macgown Family Superannuation Fund | Australia |
| Mack-Heaven Superannuation Fund | Australia |
| Mackle SMSF | Australia |
| Macklin Superannuation Fund | Australia |
| Maclean QROPS SMSF | Australia |
| MacLeay Regis Super Fund | Australia |
| Maclennan 55plus Super | Australia |
| Macmillan Family Super Fund | Australia |
| Macmillan Super Fund | Australia |
| MacTara Superannuation Fund | Australia |
| Madeleine Ellis Super Fund | Australia |
| Madgasman Super Fund | Australia |
| Maeva 2 Investments Superannuation Fund | Australia |
| MAGNGA Superannuation Fund | Australia |
| Maguire Superannuation Fund | Australia |
| Maida Vale Super Fund | Australia |
| Maidenhead Super Fund | Australia |
| Maines QROPS Super Fund | Australia |
| Majestic IT SMSF | Australia |
| MaladRash SMSF | Australia |
| Malks Superannuation Fund | Australia |
| Manchap Super | Australia |
| Manning Superannuation Fund | Australia |
| Mansfield Superfund | Australia |
| Manton Superannuation Fund | Australia |
| Manuel Superannuation Fund | Australia |
| Maple Dragon ROPS Fund | Australia |
| Mardel Superannuation Fund | Australia |
| Margaret Currie Super Fund | Australia |
| Margaret Waller Superannuation Fund | Australia |
| Mark & Elaine Fry Superannuation Fund | Australia |
| Mark Elvy Superannuation Fund | Australia |
| Mark G. Johnson Super Fund | Australia |
| Mark Green Family Super Fund | Australia |
| Mark McCullen UK Superannuation Fund | Australia |
| Mark Testrow Superannuation Fund | Australia |
| Marsal SMSF | Australia |
| Marshans Super Fund | Australia |
| Martin Kieft Super Fund | Australia |
| Martin Mitchell Self Managed Super Fund | Australia |
| Martin Superannuation Fund | Australia |
| Mary Li Super Fund | Australia |
| Mason MacDougall Superannuation Fund | Australia |
| Matthews Family Superannuation Fund | Australia |
| Matthews Superannuation Fund | Australia |
| Maverick SMSF | Australia |
| MB & FL Woolard Family Superannuation Fund | Australia |
| M-B Family SMSF | Australia |
| MBC Superannuation Fund | Australia |
| McAllister Superannuation Fund | Australia |
| McAndrew JC SMSF | Australia |
| McAney Family Superannuation Trust | Australia |
| McAtee Family Super Fund | Australia |
| McCamley Super Fund | Australia |
| McConalogue Superannuation Fund | Australia |
| McCormack Over 55 SMSF | Australia |
| McFadden Family Superannuation Fund | Australia |
| McGinnis Family Superannuation Fund | Australia |
| McGowan Superannuation Fund | Australia |
| McGregor Super Fund | Australia |
| McIntosh Family Super Fund | Australia |
| McKenzie Superannuation Fund | Australia |
| McKinstry Super Fund | Australia |
| McLean Family Super Fund | Australia |
| MCMJT Super Fund | Australia |
| McNab ROPS Fund | Australia |
| McNee Family Super Fund | Australia |
| MCPSMSF | Australia |
| McSephney Superannuation Fund | Australia |
| MDBST Retirement Fund | Australia |
| MDH SMSF 2022 | Australia |
| MDMAX Super | Australia |
| Me Time Super Fund | Australia |
| Mearcam SMSF | Australia |
| Meese ROPS Fund | Australia |
| Mehta Super | Australia |
| Melgaard ROPS Fund | Australia |
| Melis Superannuation Fund | Australia |
| Melrose Superannuation Fund | Australia |
| Meppershall SMSF | Australia |
| Mereglen Superannuation Fund | Australia |
| Methers Super Fund | Australia |
| MG Moore Superannuation Fund | Australia |
| MH Brownlow 55 Super Fund | Australia |
| Michael Aynsley Superannuation Fund | Australia |
| Michael ES Superannuation Fund | Australia |
| Michael Russell Thornham Superannuation Fund | Australia |
| Mickey Simmonds Super | Australia |
| Middleton Family Superannuation Fund | Australia |
| Midwood Superannuation Fund | Australia |
| Mika Super Fund | Australia |
| Mike Bennett SMSF | Australia |
| Mike Whittaker Superfund | Australia |
| Mikesb 1965 Super Fund | Australia |
| Milburn Super Fund | Australia |
| Miles Superannuation Fund | Australia |
| Milford Family SMSF | Australia |
| Milkcrate Superannuation Fund | Australia |
| Miller Freedom Super Fund | Australia |
| Miller Superannuation Fund | Australia |
| Millroy Family Super Fund | Australia |
| Minted Superannuation Fund | Australia |
| Misherwood Super Fund | Australia |
| MISU 2000 Superannuation Fund | Australia |
| Mitchell Boys Super Fund | Australia |
| Mitchell WA Super | Australia |
| Mitzie Retirement Fund | Australia |
| MJ & C Davies Superfund | Australia |
| MJ Knight Retirement Fund | Australia |
| MJ Moon SMSF | Australia |
| MJC2015 Over 55 Super Fund | Australia |
| MJDC Super Fund | Australia |
| MJ Wood Super | Australia |
| MJG SMSF | Australia |
| MJW Wealth Management Superannuation Fund | Australia |
| MK Family Superannuation Fund | Australia |
| MKA Superfund | Australia |
| ML Additional Family Fund | Australia |
| MLR SUPER | Australia |
| ML Swinton Super | Australia |
| MNM Superannuation Fund | Australia |
| Moir Super Fund | Australia |
| Moller & Hughes Superannuation Fund | Australia |
| Money Penney Superannuation Fund | Australia |
| Montanari Superannuation Fund | Australia |
| Monty Superannuation Fund | Australia |
| MontyStaff Super Fund | Australia |
| Mooney Family Superannuation Fund | Australia |
| Moorebax SMSF | Australia |
| Morgan Cerini SMSF | Australia |
| Morgan Family Pension Trust | Australia |
| Morrison Family Super Fund | Australia |
| Moseley Super Fund | Australia |
| Moss Retirement Superannuation Fund | Australia |
| Moss ROPS Superannuation Fund | Australia |
| MPG Family Superannuation Fund | Australia |
| MRGough Super Fund | Australia |
| Ms J M Prideaux & Mr M C Inett Superfund | Australia |
| MSMRMGM Super | Australia |
| MStainer Super Fund | Australia |
| Mulloss Superannuation Fund | Australia |
| MULLOSULL Superannuation Fund | Australia |
| Murgatroyd Super Fund | Australia |
| Murphy Future Fund | Australia |
| Murros Super Fund | Australia |
| My Options ANEAR DAMYON Super | Australia |
| My Options Jesse The Retired Greyhound SMSF Pty Ltd | Australia |
| My Options KG Watson Super Fund | Australia |
| My Options MJ Warner Super Fund | Australia |
| My Options OJ Super | Australia |
| Mylchreest Super Fund | Australia |
| N & C Pigott Superannuation Fund | Australia |
| N & C Superfund | Australia |
| N & I Hornby SMSF | Australia |
| N & L Chamberlain Super Fund | Australia |
| N & N Pattison Super Fund | Australia |
| N & R Perugino Superannuation Fund | Australia |
| N & S Nicholson Superannuation Fund | Australia |
| N A Williams Superfund | Australia |
| N Newbold 787 Super Fund | Australia |
| NABB SMSF | Australia |
| Naik Family Superannuation Fund | Australia |
| Narita 747 | Australia |
| Nash ROPS Fund | Australia |
| Natrisse Superannuation Fund | Australia |
| NazrooSF | Australia |
| NC Ryan Superannuation Fund | Australia |
| ND & DM Robertson Super Fund | Australia |
| NDP Eke Super Fund | Australia |
| Neal Brabon Self Managed Super Fund | Australia |
| NEILCOM Super | Australia |
| Neill SMSF | Australia |
| NENAGH SMSF Superannuation Fund | Australia |
| Nervy & James Superannuation Fund | Australia |
| Neve UK Superannuation Fund | Australia |
| Nevin Family Super Fund | Australia |
| Newman Family Super Fund | Australia |
| Newman-Knott Superanuation Fund | Australia |
| Nicholas Self Managed Superannuation Fund | Australia |
| Nicholls Family Super Trust | Australia |
| Nichols Superannuation Fund | Australia |
| Nick McAndrew SMSF | Australia |
| Nicosia William Jones Superannuation Fund | Australia |
| Nigel And Jane Bates Super Fund | Australia |
| Nigel Brown Super Fund | Australia |
| Nigel Prior Family Superannuation Fund | Australia |
| Nightingale Family QROPS Superannuation Fund | Australia |
| Nightingale Retirement Fund | Australia |
| NLJ SMSF | Australia |
| NNBC Jackson Superannuation Fund | Australia |
| Noon Superannuation Fund | Australia |
| Norah Technology S/F A/C | Australia |
| N S Henry Super Fund | Australia |
| NSNO59CRJ Super Fund | Australia |
| O’Brien Family Super Fund | Australia |
| O’Donoghue Super Fund | Australia |
| O And O Superfund | Australia |
| Oaklands Superannuation fund | Australia |
| Oandozs Super Fund | Australia |
| Oastler Superannuation Fund | Australia |
| Oberon SMSF | Australia |
| Ocean Fund | Australia |
| Oehme Family Super Fund | Australia |
| Ogangelos Super Fund | Australia |
| Ogle Family Superfund | Australia |
| Ogle-Lang Super Fund | Australia |
| Okapi Super | Australia |
| Oldham47 Retirement Fund | Australia |
| Ollenbach’s SMSF | Australia |
| On The Beach Super Fund | Australia |
| Orangeboat Superannuation Fund | Australia |
| Orritt Super Fund | Australia |
| Osborne Pension Fund | Australia |
| Outhwaite Superannuation Fund | Australia |
| Outrospective Super Fund | Australia |
| Owen Superannuation Fund | Australia |
| OzGale’s Super Fund | Australia |
| Ozinoz Superfund | Australia |
| Ozybown Super | Australia |
| P & A Crammond Super Fund | Australia |
| P & D Cartwright Superannuation Fund | Australia |
| P & E Dyke Super Fund | Australia |
| P & E Garnish Super Fund | Australia |
| P & H Rymer Super Fund | Australia |
| P & J James Superannuation Fund | Australia |
| P & S Nadarajah Superannuation Fund | Australia |
| P and B Quine SMSF | Australia |
| P and S Benson-Cooper SMSF Super Fund | Australia |
| P and S McCormick Superannuation Fund | Australia |
| P J Clyne Superannuation Fund | Australia |
| P J Hughes Superannuation Fund | Australia |
| P&B Lee Super Fund | Australia |
| Pacer Super Fund | Australia |
| Pahljina Superannuation Fund | Australia |
| Painter Super Fund | Australia |
| Palfrey Family Super Fund | Australia |
| Palmer Retirement Fund | Australia |
| Palmer Super Fund No. 2 | Australia |
| Park Family Superannuation Fund | Australia |
| Park View Pension Superfund | Australia |
| Parker Q1 Superannuation Fund | Australia |
| Parker Q2 Superannuation Fund | Australia |
| Parnell Family Superannuation Fund | Australia |
| Parrish Family Super Fund | Australia |
| Partridge SMSF | Australia |
| PaS Super Fund | Australia |
| Pascoe Family Super Fund | Australia |
| Paton SMSF | Australia |
| Patrich Superannuation Fund | Australia |
| Pattison Super Fund | Australia |
| Paul Gladwell Superannuation Fund | Australia |
| Paul Hirst Superannuation Fund | Australia |
| Paul M Wood Super Fund | Australia |
| Paul Shaw Super Fund | Australia |
| Payne Latimer Super Fund | Australia |
| PB 55 Super Fund | Australia |
| PB Investment Fund | Australia |
| PCR Super Fund | Australia |
| PD & JW Superannuation Fund | Australia |
| PD Withers Superannuation Fund | Australia |
| Pearce Algoe Superfund | Australia |
| Pearson Super Fund | Australia |
| Pearson-Lemme Superannuation Fund | Australia |
| Pearson-Wright Super Fund | Australia |
| Penn Super Fund | Australia |
| Pennycott Super Fund | Australia |
| Pepco Superannuation Fund | Australia |
| Pepper Paine Superannuation Fund | Australia |
| Pete Davis Super | Australia |
| Peter Delroy Williamson Super Fund | Australia |
| Peter McIlwaine Super Fund | Australia |
| Peter Shaw Super Fund | Australia |
| PF Super Fund | Australia |
| PH 55 Superannuation Fund | Australia |
| PHEIDIPPIDES Superannuation Fund | Australia |
| Phil — Judi Lawton Super Fund | Australia |
| Philip Anthony Busfield SMSF | Australia |
| Phil Harries Superannuation Fund | Australia |
| Philip Goodyer Super Fund | Australia |
| Phillips One Superfund | Australia |
| Phillips QROPS Fund | Australia |
| Phillips Super Fund | Australia |
| Phillips55 Super Fund | Australia |
| Pickford (55 plus) Super Fund | Australia |
| Pierson Super Fund | Australia |
| Pirbright Super Fund | Australia |
| Pires Super Fund | Australia |
| PJ & C Street Super Fund | Australia |
| PJ Hodgson Super Fund | Australia |
| PJL SMSF | Australia |
| PJM & K Maloney Super Fund | Australia |
| PJW Super Fund | Australia |
| Plasmatio Super Fund | Australia |
| Platform One SMSF | Australia |
| Plester Super Fund | Australia |
| PM & AJ Tasker Superannuation | Australia |
| PM Richardson Super | Australia |
| PMAC Super Fund | Australia |
| Porter ROPS Fund | Australia |
| Possum Superannuation Fund | Australia |
| Pouton Plumanns Superannuation Fund | Australia |
| Powell Family Super Fund | Australia |
| Powell ROPS Fund | Australia |
| Powell Super Fund | Australia |
| Powers & Liew Super Fund | Australia |
| Poyser SMSF | Australia |
| Prasad Superannuation Fund | Australia |
| Preston Group Superannuation Fund | Australia |
| Price Haynes Super Fund | Australia |
| Prince Super Fund | Australia |
| Projectability Super Fund | Australia |
| PR Thompson Super | Australia |
| PS&KS Murdoch Super Fund | Australia |
| PSMON Super | Australia |
| Pugh Family Superannuation Fund | Australia |
| Purnell Super Fund | Australia |
| Q4 Super | Australia |
| Quillion Pension Fund | Australia |
| R & C Hewitt SMSF | Australia |
| R & C Pain Over 55 SMSF | Australia |
| R & J McLeish Super Fund | Australia |
| R & J Parsons Superannuation Fund | Australia |
| R & K Attrill Family Superannation Fund | Australia |
| R & L Blott SMSF | Australia |
| R & L Hayward SMSF | Australia |
| R & L Stephens SMSF | Australia |
| R & L Superannuation Fund | Australia |
| R & M Dean Superannuation Fund | Australia |
| R & S Erskine Super Fund | Australia |
| R E Brown Family Super Fund | Australia |
| REH Super Fund | Australia |
| R G Superannuation Fund | Australia |
| R M Harris Superannuation Fund | Australia |
| RA & SA Barron Superannuation Fund | Australia |
| Rachel Robinson Retirement Fund | Australia |
| Raddie Superfund | Australia |
| Raemers ROPS Fund | Australia |
| Raja Superannuation Fund | Australia |
| Ratt55 Super Fund | Australia |
| Rawlingsaus Superannuation Fund | Australia |
| Raws Creative Superannuation Fund | Australia |
| Raybould Retirement Fund | Australia |
| Rayner Family Super Fund | Australia |
| RBC Superannuation Fund | Australia |
| RBD66 Superfund | Australia |
| RC Baldwin Retirement Fund | Australia |
| Reay Island Super Fund | Australia |
| Red Dragon Superannuation Fund | Australia |
| Reddy Superannuation Fund | Australia |
| Red Pomy Super Fund | Australia |
| Reed Superannuation Fund | Australia |
| Regane Superannuation Fund | Australia |
| Renn Super Fund | Australia |
| Revington Superannuation Fund | Australia |
| Reynolds Carabott Self Manage Super Fund | Australia |
| Rhall UK Super Fund | Australia |
| RHCF Luttrell Superannuation Fund | Australia |
| Richard Fuller Over 55 SMSF | Australia |
| Richard Wesley Superannuation Fund | Australia |
| Richard Womack Super Fund | Australia |
| Richardson Majden Superfund | Australia |
| Richkate | Australia |
| Ridden Silver Lining Superannuation Fund | Australia |
| Rigg Retirement Fund | Australia |
| Rimmer Super | Australia |
| Rise & Shine Superannuation Fund | Australia |
| RJLK Blackmore Super Fund | Australia |
| RL Drake Superannuation Fund | Australia |
| RN Power SMSF | Australia |
| RobCaz Super Fund | Australia |
| Robb Superannuation Fund | Australia |
| Rob Young Over 55 SMSF | Australia |
| Robert Celtic Kelly SMSF | Australia |
| Robert Ian Kershaw Superannuation Fund | Australia |
| Robert Mills SMSF | Australia |
| Roberts Chapple Superannuation Fund | Australia |
| Robertson Superannuation Fund | Australia |
| Robins SMSF | Australia |
| Robyn Davidson Superannuation Fund | Australia |
| RobySuper1 | Australia |
| Rodd & Ase Smith Superannuation Fund | Australia |
| Roger Skelsey Superannuation Fund | Australia |
| Rogers Super Fund | Australia |
| Rolan Goli-Molnar Superannuation Fund | Australia |
| Romaine Super Fund | Australia |
| Romo Super Fund | Australia |
| ROPS Ernie Superannuation Fund | Australia |
| Rosamond Mary Laws Superannuation Fund | Australia |
| Rosser Family Super Fund | Australia |
| Rosser L Personal Pension Scheme | Australia |
| Rossiter SMSF | Australia |
| Rothwell Super Fund | Australia |
| Rough Superannuation Fund | Australia |
| Russell Clarke SMSF | Australia |
| Russell ROPS Superannuation Fund | Australia |
| Russellsdownunder Super Fund | Australia |
| Rycroft SMSF Pty Ltd ATF the Rycroft Superannuation Fund | Australia |
| Rymer & Hyne SMSF | Australia |
| Rynd55plus Super | Australia |
| RZ Beaver Super Fund | Australia |
| S & D Watts Self Managed Superannuation Fund | Australia |
| S & J Lewis Super Fund | Australia |
| S & K Summers Superannuation Fund | Australia |
| S & P Cleary Superannuation Fund | Australia |
| S & P Collins Super Fund | Australia |
| S & T Clarkson’s Super Fund | Australia |
| S and J Friend Super Fund | Australia |
| S Tormey Super Fund | Australia |
| S&L Superannuation Fund | Australia |
| Sabben Pty Ltd as trustee for the Coles Superannuation Fund | Australia |
| Sagoya Clarke Super | Australia |
| Sam’s Trust (superannuation fund) | Australia |
| Sanctuary SMSF | Australia |
| Satya Yuga Super Fund | Australia |
| Saul Superannuation Fund | Australia |
| Saunders QROPS Self-Managed Superannuation Fund | Australia |
| Savage Bibendum QROPS SMSF | Australia |
| Savill Family Superannuation Fund | Australia |
| Sayers Sekulic Super Fund | Australia |
| SB Howe Superannuation Fund | Australia |
| SCAT Superannuation Fund | Australia |
| Scaussie Super Fund | Australia |
| Scholey Superannuation Fund | Australia |
| Scott Collins Fund | Australia |
| Scott Superannuation Fund | Australia |
| Scottie Dog Super | Australia |
| Scozzie Pension Pot Super Fund | Australia |
| Seadrill Super Fund | Australia |
| Seamus and Vanessa’s Pot of Gold Superannuation Fund | Australia |
| Sedgefield Superannuation Fund | Australia |
| Segue Too Superannuation Fund | Australia |
| SEM Retirement Trust | Australia |
| Semon Retirement Fund | Australia |
| SFW Super | Australia |
| SGT-2 Super Fund | Australia |
| SH4ALI Superannuation Fund | Australia |
| Shakeshaft Super | Australia |
| Shand ROPS Fund | Australia |
| Shantelle Super Fund | Australia |
| Sharp Family Super Fund | Australia |
| ShawSuper | Australia |
| Sheehan SMSF Super | Australia |
| Sheldon Superannuation Fund | Australia |
| Sheppard Super Fund | Australia |
| Sherbrooke Super | Australia |
| Shergold Superannuation Fund | Australia |
| Shooter Retirement Fund | Australia |
| SHoughton SMSF | Australia |
| Sidebotham Super Fund | Australia |
| Siford SMSF | Australia |
| Silcock Superannuation Fund | Australia |
| Simon Benedict Lane Super Fund | Australia |
| Simon Burrows SMSF | Australia |
| Sims55plus Super | Australia |
| Sinclair Superannuation Fund | Australia |
| Sinnington Superfund | Australia |
| Sipping Bubbles Superannuation Fund | Australia |
| SIRRON SUPERANNUATION FUND | Australia |
| Sit Down Super Fund | Australia |
| Sixhundred Superannuation Fund | Australia |
| Sixty Canford SMSF | Australia |
| SJ Kennington Super Fund | Australia |
| SJM Future Investment Fund | Australia |
| SJP Green Superannuation Fund | Australia |
| SJS Super Fund | Australia |
| Skepper Super Fund | Australia |
| Slevin Family Super Fund | Australia |
| Slickenside Super | Australia |
| SM & AD Edge Super Fund | Australia |
| SM & MC Dickinson Superfund | Australia |
| Small Super Fund | Australia |
| Smallwood Family Super Fund | Australia |
| Smith6goOz Superannuation Fund | Australia |
| Smith & Longden Superannuation Fund | Australia |
| Smith & Richardson Super Fund | Australia |
| Smithdownunder Super | Australia |
| Smithy9320 SMSF | Australia |
| Snow Queen Super Fund | Australia |
| Soaring Tall Superannuation Fund | Australia |
| Solfam Super Fund | Australia |
| Solva 2 Super Fund | Australia |
| Sophia Enduring Family Superannuation Fund | Australia |
| Sordy Superannuation Fund | Australia |
| SP Super Fund | Australia |
| Speight Superfund | Australia |
| Spencer Superfund | Australia |
| Spendley Super Fund | Australia |
| SPJ Algar SMSF | Australia |
| Spring Hill Super Fund | Australia |
| Spud Fund | Australia |
| SPHUKOZ Retirement Fund | Australia |
| SR & NP Middleton Superannuation Fund | Australia |
| SRM Swan | Australia |
| SS King Super Fund | Australia |
| SSARK Superannuation Fund | Australia |
| St Albans Retirement Fund | Australia |
| St Andrews Legacy Superannuation Fund SMSF — QROPS | Australia |
| Stacey Superannuation Fund | Australia |
| Stainer SMSF | Australia |
| Stairway to Heaven Super Fund | Australia |
| Stanford Superannuation Fund | Australia |
| Stangeia Super Fund | Australia |
| Stanrose Super Fund | Australia |
| Starlord Superannuation Fund | Australia |
| Statter Super | Australia |
| STDKL Family Fund | Australia |
| Stephen D Johns | Australia |
| Stephen Jones and Joanne-Neave Jones Super | Australia |
| Stephen Luke Super Fund | Australia |
| Stephen Turner 67 SMSF | Australia |
| Stephenson Family Super | Australia |
| Stephenson ROPS Fund | Australia |
| Stevenic SMSF | Australia |
| Stevens Family Investments | Australia |
| Stevens Super Fund | Australia |
| Australia | |
| Australia | |
| Australia | |
| Australia | |
| Australia | |
| Street Retirement Fund | Australia |
| Stringer2 Super Fund | Australia |
| Strudders Super Fund | Australia |
| Stupples QROPS Superannuation Fund | Australia |
| Such Superannuation Fund | Australia |
| Sue Daniels Superannuation Fund | Australia |
| Sugardaddyfund | Australia |
| Sulama Superannuation Fund | Australia |
| Sullivan SMSF | Australia |
| Summarmet SIPP | Australia |
| Summers Superannuation Fund | Australia |
| Sunbird Pearse 4 Super | Australia |
| Sundance Super Fund | Australia |
| Super Dooper Superannuation Fund | Australia |
| Super Snowbird Fund | Australia |
| Super Together | Australia |
| Super Traders Super Fund | Australia |
| Supernova Superannuation Fund | Australia |
| SuperPeteFund | Australia |
| Susan Diamond SMSF | Australia |
| Susy Dog Super Fund | Australia |
| Sutherland Family Superannuation Fund | Australia |
| Swinbanks Superannuation Fund | Australia |
| Swinscoe Family Super | Australia |
| Sylverlink Superannuation Fund | Australia |
| Synthetic Superfund | Australia |
| T & J Garvan Super Fund | Australia |
| T & K Super Fund | Australia |
| T and C Martin Superannuation Fund | Australia |
| T and C Super Fund | Australia |
| T D & H M Saunders Superfund | Australia |
| T Hibbert Superannuation Fund | Australia |
| T.R. Stalker and J.R. Petersen Superannuation Fund | Australia |
| TA & AJ Bailey Superannuation Fund | Australia |
| Talbot Superannuation Fund | Australia |
| Tallentire SMSF | Australia |
| Tamplin Super Fund | Australia |
| Tarnagulla | Australia |
| Tartan SMSF | Australia |
| Taylor Newman Super Fund | Australia |
| TB Super Fund | Australia |
| Tenacious Turtles Super Fund | Australia |
| Terra Super Fund | Australia |
| Terry Hunt Superannation Fund | Australia |
| Terry Retirement Fund | Australia |
| TG and JKS Super Fund | Australia |
| The Brady Collins Super Fund | Australia |
| The Campbell Family Superannuation Fund | Australia |
| The Chris Hine Superannuation Fund | Australia |
| The Coleing Super Fund | Australia |
| The Craig Family Super Fund | Australia |
| The David and Melanie Bonfield Superannuation Fund | Australia |
| The Davies Superannuation Fund | Australia |
| The Eric & Kim Family Superannuation Fund | Australia |
| The Fit & Thriving Super Fund | Australia |
| The Fletcher Super Fund | Australia |
| The Furness Family Super Fund | Australia |
| The Happiness Done Right Superannuation Fund | Australia |
| The Happy Ending Fund | Australia |
| The HF Rooney Family Super Fund | Australia |
| The Hill Superannuation Fund | Australia |
| The Hilt Superannuation Fund | Australia |
| The Jackie and Gary Giles Super Fund | Australia |
| The Johnson Super Fund | Australia |
| The JT (IOT) Limited Pension Scheme | Australia |
| The King Family Superannuation Fund | Australia |
| The Martin Andrew SMSF | Australia |
| The MaxandSue Investments Superannuation Fund | Australia |
| The Mortimers Superannuation Fund | Australia |
| The Muir Zenith Super Fund | Australia |
| The Neil Edgar Superannuation Fund | Australia |
| The NZ Butler SMSF | Australia |
| The Paul & Elaine Superannuation Fund | Australia |
| The RC Matthews Jackson Super Fund | Australia |
| The RH Partnership Superannuation Fund | Australia |
| The Roberts Grayson Superannuation Fund | Australia |
| The Ruddster’s Pension Fund | Australia |
| The S&J Hamilton Superannuation Fund | Australia |
| The Slinger Family Super Fund | Australia |
| The Sunflower Super Fund | Australia |
| The Tre Cose Superannuation Fund | Australia |
| The Trustee for Allum-Henson Superfund | Australia |
| The Trustee For B&T Super Fund | Australia |
| The Trustee for Hamaul Super Fund | Australia |
| The Trustee for Omega Retirement Super Fund | Australia |
| The Trustee for Our Super Future Super Fund | Australia |
| The Trustee for Peter KNM Super Fund | Australia |
| The Trustee for Pilea Superannuation Fund | Australia |
| The Trustee For Playfair Cal Superannuation Fund | Australia |
| The Trustee for Superfund 2033 | Australia |
| The Trustee for the Anderson Superannuation Fund | Australia |
| The Trustee for the Cowan Super Retirement Fund | Australia |
| The Trustee for A & H Dunbar Superfund | Australia |
| The Whitehead Family Super Fund | Australia |
| Thiele Super Fund | Australia |
| Thira Effect Super Fund | Australia |
| Thomas Superannuation Fund | Australia |
| Thomas WA Super | Australia |
| Thompson ROPS Super Fund | Australia |
| Thompson Superfund | Australia |
| Tibballs and Bose ROPS Super Fund | Australia |
| Tidswell Master Superannuation Plan | Australia |
| Tierney Super Fund | Australia |
| Tim and Michelina Super Fund | Australia |
| Tim Cox Super Fund | Australia |
| Tim Hughes Super Fund | Australia |
| Tim Pitcher Superannuation Fund | Australia |
| TK Hawkins Superannuation Fund | Australia |
| TLCR Retirement Fund | Australia |
| Toal Super Fund | Australia |
| Tomfi Superannuation Fund | Australia |
| Tomkinson SMSF Pty Ltd ATF Tomkinson Superannuation Fund | Australia |
| Tony O’Donnell Super Fund | Australia |
| Tony Storey Super Fund | Australia |
| Top End Investing Strategy | Australia |
| Top Hat Superannuation Fund | Australia |
| Tour de Faahan | Australia |
| Towers-Ferrier Super | Australia |
| Tracey Delves Super Fund | Australia |
| Tracey Hughes Super | Australia |
| Trafalgar Day Superannuation Fund | Australia |
| Tralee 55 Super Fund | Australia |
| Tranquillium Super | Australia |
| Transocean Superannuation Fund | Australia |
| Treasure Chest SMSF | Australia |
| Treasure Island Super | Australia |
| Trevor Tame Super Fund | Australia |
| Tribe Superannuation Fund | Australia |
| Trickey Super Fund | Australia |
| Truscott Salehurst Fund | Australia |
| Trustee for Edward Street Fund | Australia |
| Trustee for Gladigau/Neophytou Rocket Fund | Australia |
| Trustee for JAL Super Fund | Australia |
| Trustee for Karen’s Retirement Super Fund | Australia |
| Trustee for Maxine Super | Australia |
| Trustee for the Randell Superfund | Australia |
| Trustee for Sinnington Super Fund | Australia |
| Tudor Powell Super | Australia |
| Tui Trove Superannuation Fund | Australia |
| Tulsi Superannuation Fund | Australia |
| TumLeoPension | Australia |
| Turners Independent Traders | Australia |
| Twiddle Family Super Fund | Australia |
| Two Farr Superfund | Australia |
| TWOPM Superannuation Fund | Australia |
| Tyler Retirement Fund | Australia |
| Tyrrell Superannuation Fund | Australia |
| U Y Thompson SMSF Super Fund | Australia |
| Umlandt Super Fund | Australia |
| Up Ship Creek Super Fund | Australia |
| V&N Powell Superannuation Fund | Australia |
| V&S Superannuation Fund | Australia |
| Values Partnership Superannuation Fund | Australia |
| Versis Superannuation Fund | Australia |
| Victoria Superannuation Fund | Australia |
| Vivian Family SuperFund | Australia |
| VJETS Superannuation Fund | Australia |
| Vokoso Super | Australia |
| Voyce Superannuation Fund | Australia |
| W & M Ritchie Superannuation Fund | Australia |
| W M Super | Australia |
| Wagstaff Super Fund | Australia |
| Wakefield Super Fund | Australia |
| Walford Family SMSF | Australia |
| Walsh Over 55 Superannuation Fund | Australia |
| Wandering Barnes Superannuation Fund | Australia |
| Wann SMSF | Australia |
| Ward One Super Fund | Australia |
| Ward Superannuation Fund | Australia |
| Warhall Super Fund | Australia |
| Warwick Burdge SMSF | Australia |
| Wasret Pty Ltd as trustee for Wasret Super Fund | Australia |
| Waters Trust | Australia |
| Watkins Browne Super Fund | Australia |
| Watson Carroll Super Fund | Australia |
| Watson-Lynch Retirement Fund | Australia |
| Watts Superannuation Fund | Australia |
| WB Super Fund | Australia |
| Webb55 Super Fund | Australia |
| Weight Family Super Fund | Australia |
| Welsh SMSF | Australia |
| Wendy Tiffany Super | Australia |
| Westacott Super Fund | Australia |
| Westney Owl Superannuation Fund | Australia |
| Westwood Super Fund | Australia |
| Whalley SMSF Pty Ltd ATF Whalley Superannuation Fund | Australia |
| WHandWHGreenAus Super Fund | Australia |
| Whelan Super Fund | Australia |
| Whipp Super SMSF | Australia |
| Whiskey Superannuation Fund | Australia |
| Whisperer | Australia |
| Whistlecroft Superannation Fund | Australia |
| White & Guest Superannuation Fund | Australia |
| White Frythe Fund | Australia |
| Whitfield Super | Australia |
| Whittle Family Superannuation Fund | Australia |
| Whitton Super Fund | Australia |
| Wilding Family Super Fund | Australia |
| Wilkinson Family Super Fund | Australia |
| Wilkinson Super | Australia |
| Williamson Superannuation Fund | Australia |
| Willis Family Super Fund | Australia |
| Wilson SMSF | Australia |
| Wilson Super Fund | Australia |
| Windsor Superannuation Fund | Australia |
| Winford Investment Superannuation Fund | Australia |
| WingDing Superannuation Fund | Australia |
| Winters Super Fund | Australia |
| Winwood Family Super Fund | Australia |
| Winwood Family Superannuation Fund | Australia |
| Winx Superannuation Fund | Australia |
| Withers Superannuation Fund | Australia |
| WJW Super Fund | Australia |
| WN Davies SMSF | Australia |
| Wolfenden Superannuation Fund | Australia |
| WollemNo2 | Australia |
| Womersley SMSF | Australia |
| Wood Family Super Fund | Australia |
| Woodburn SMSF | Australia |
| Woodpine Super Fund | Australia |
| Woodstone Superannuation Fund | Australia |
| WY and I Main Retirement Fund | Australia |
| Wyandra Kwetu Super Fund | Australia |
| Wynne Superannuation Fund | Australia |
| Yacaaba Summit Super Fund | Australia |
| Yamchan Superannuation Fund | Australia |
| Yanda Number One Super Fund | Australia |
| Yates SuperFund | Australia |
| Yeandle Superannuation Fund | Australia |
| Y-Fenni Abergavenny Superannuation Fund | Australia |
| Yin Nash Superannuation Fund | Australia |
| YK Tomlinson Superannuation Fund | Australia |
| Yorkdale 1955 Super Fund | Australia |
| Yorkdale 1961 Super Fund | Australia |
| Yosemite Superannuation Fund | Australia |
| Yvetimus Superannuation Fund | Australia |
| Zed Super Fund No. 2 | Australia |
| Zomasa SMSF | Australia |
Changes for Australia at 115 December 2022
| ROPS | Change |
|---|---|
| Added | |
| Added | |
| Added | |
| Added | |
| Added | |
| Added | |
| Added | |
| Added | |
| Added | |
| Milford |
Added |
| Philip |
Added |
| Added | |
| Added | |
| Added | |
| Added | |
| Added | |
| Removed | |
| Removed | |
| Removed | |
| Removed |
Austria
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
| ROPS | Country |
|---|---|
| APK Pensionskasse AG | Austria |
| Bonus Pensionskassen Aktiengesellschaft | Austria |
| VBV-Pensionskasse Aktiengesellschaft | Austria |
Barbados
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
| ROPS | Country |
|---|---|
| DGM Registered Retirement Savings Plan (RRSP) | Barbados |
Belgium
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
| ROPS | Country |
|---|---|
| Caisse de prevoyance des avocats, des huisiers de justice et autres independants OFP | Belgium |
| Eurocontrol Pension Fund | Belgium |
| Instelling voor bedrijfspensioenvoorziening Dow Belgie | Belgium |
| J&J Pension Fund OFP | Belgium |
Bulgaria
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
| ROPS | Country |
|---|---|
| Allianz Bulgaria Voluntary Pension Fund | Bulgaria |
| NN Voluntary Pension Fund | Bulgaria |
| Voluntary Pension Fund ‘CCB — SILA’ | Bulgaria |
Canada
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
| ROPS | Country |
|---|---|
| Cidel Alternate Retirement Plan (“CARP”) | Canada |
| Cidel Retirement Income Fund (“RRIF”) | Canada |
| IA Clarington Investment Inc Retirement Income Fund (QROPS) | Canada |
| IA Clarington Investments Inc Retirement Savings Plan (QROPS) | Canada |
| IAG Saving and Retirement Plan RRIF-QROPS | Canada |
| IAG Saving and Retirement Plan RRSP-QROPS | Canada |
Countries D to F
Denmark
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
| ROPS | Country |
|---|---|
| Laegernes Pension — Medical Doctors Pension Fund | Denmark |
EU Institution
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
| ROPS | Country |
|---|---|
| The Pension Scheme Of The Officials Of The European Union | EU Institution |
Finland
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
| ROPS | Country |
|---|---|
| Varma Mutual Pension Insurance Company | Finland |
Countries G to I
Germany
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
| ROPS | Country |
|---|---|
| ALTE LEIPZIGER Lebensversicherung auf Gegenseitigkeit | Germany |
| Condor Lebensversicherungs-AG Basis-Rente | Germany |
| Condor Lebensversicherungs-AG Sofort-Rente | Germany |
| Nestle Pensionskasse VVaG | Germany |
| Versorgungswerk Architektenkammer Baden-Wurttemberg | Germany |
| Versorgungswerk Der Architektenkammer Sachsen | Germany |
Gibraltar
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
| ROPS | Country |
|---|---|
| Apollo QROPS | Gibraltar |
| Aria IP Gibraltar QROPS Pension Scheme | Gibraltar |
| Athena QROPS | Gibraltar |
| Bourse Retirement Scheme (Gibraltar) | Gibraltar |
| Calpe Lite Retirement Benefit Scheme | Gibraltar |
| Calpe Retirement Benefit Scheme | Gibraltar |
| Centurion Retirement Annuity Trust Scheme | Gibraltar |
| ECS International | Gibraltar |
| Equus Retirement Annuity Trust Scheme | Gibraltar |
| Europa Lite Pensions Trust | Gibraltar |
| Europa Pensions Trust | Gibraltar |
| Evolve Retirement Benefit Scheme | Gibraltar |
| Fiduciary QROPS | Gibraltar |
| Gibraltar Provident Trust (No 2) Pension Scheme | Gibraltar |
| Hercules Retirement Annuity Trust Pension Scheme | Gibraltar |
| Ibis Pension Scheme | Gibraltar |
| IVCM (Gibraltar) Retirement Annuity Trust | Gibraltar |
| London & Colonial EU QROPS | Gibraltar |
| Momentum Gibraltar Pension Plan | Gibraltar |
| Pantheon QROPS | Gibraltar |
| Prosperity QROPS | Gibraltar |
| Providence Gibraltar Bond Personal Pension Plan | Gibraltar |
| STM G.I.B. Pension Transfer Plan | Gibraltar |
| STM Gibraltar (AUS) Superannuation Scheme | Gibraltar |
| STM Gibraltar Pension Transfer Plan | Gibraltar |
| Trafalgar Pension Scheme | Gibraltar |
| Two Ninety Five Retirement Benefit Scheme | Gibraltar |
| Victory Pension Scheme | Gibraltar |
Guernsey
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
| ROPS | Country |
|---|---|
| 1994 Trust | Guernsey |
| Aldabra Trust | Guernsey |
| Asterix Retirement Annuity Trust | Guernsey |
| Aurora Islander Retirement Annuity Trust Scheme | Guernsey |
| Aver Retirement Annuity Trust | Guernsey |
| Blue Riband Channel Islands Retirement Plan | Guernsey |
| Blue Riband Guernsey Retirement Annuity Trust Scheme | Guernsey |
| Bluebird Trust | Guernsey |
| Brown Family Trust | Guernsey |
| Bullock Family Trust | Guernsey |
| Butterfield Bank (Guernsey) Retirement and Life Insurance Plan | Guernsey |
| BWCI Retirement Savings Plan | Guernsey |
| Charlotte Ann Recognised Overseas Pension Scheme | Guernsey |
| Criteria Pension Trust | Guernsey |
| Dominic Wheatley Retirement Annuity Trust Scheme | Guernsey |
| Elysian Fields 57 Retirement Annuity Trust | Guernsey |
| En Tontine Pension Trust | Guernsey |
| Future Retirement Trust (QROPS) | Guernsey |
| Gaudion 55 Retirement Annuity Trust Scheme | Guernsey |
| GFSC Group Pension Scheme | Guernsey |
| Gilheany Retirement Annuity Trust Scheme | Guernsey |
| Guernsey Pension Plan Parish Group | Guernsey |
| Guernsey Post Limited Pension Plan — Guernsey Section | Guernsey |
| Harris Retirement Annuity Trust Scheme | Guernsey |
| Horizon Guernsey QROPS Pension Plan | Guernsey |
| HSBC Guernsey Defined Contribution Scheme | Guernsey |
| Investec Channel Islands Pension Scheme | Guernsey |
| Julia Hands Retirement Annuity Trust Scheme | Guernsey |
| Julien Sharpe Retirement Annuity Trust Scheme | Guernsey |
| La Vie Retirement Annuity Trust Scheme | Guernsey |
| Leale Family Trust | Guernsey |
| M & C Paul Retirement Annuity Trust Scheme | Guernsey |
| Menhir Individual Retirement Annuity Trust | Guernsey |
| Merry Retirement Annuity Trust | Guernsey |
| Mirylor Retirement Annuity Trust | Guernsey |
| Moberly Retirement Annuity Trust Scheme | Guernsey |
| Moonpig Occupational Pension Scheme | Guernsey |
| Morning Star Retirement Annuity Trust Scheme | Guernsey |
| Northern Trust (Guernsey) Limited Retirement Annuity Trust Scheme | Guernsey |
| Onex Retirement Annuity Trust Scheme | Guernsey |
| Provident Financial Services Limited as Trustee of the Legacy Retirement Annuity Trust Scheme | Guernsey |
| PW Retirement Annuity Trust | Guernsey |
| Radford Retirement Annuity Trust Scheme | Guernsey |
| Ragleth Retirement Annuity Trust Scheme | Guernsey |
| Rawlings Trust | Guernsey |
| Richard Shirley and Nicola Gill Retirement Annuity Trust Scheme | Guernsey |
| S & D A Williams Pension Trust | Guernsey |
| SAHL Retirement Annuity Trust Scheme | Guernsey |
| Schroders (C.I.) Limited Retirement Savings Scheme | Guernsey |
| Schroders Guernsey Retirement Annuity Trust Scheme | Guernsey |
| Sedona Retirement Annuity Trust Scheme | Guernsey |
| Sovereign Retirement Annuity Trust Scheme | Guernsey |
| Sovereign Trust (Channel Islands) Limited Company Pension Plan | Guernsey |
| St Jacques No1 Pension Plan | Guernsey |
| St Jacques No2 Pension Plan | Guernsey |
| St Jacques No4 Pension Plan | Guernsey |
| St Jacques No5 Pension Plan | Guernsey |
| St Jacques No6 Pension Plan | Guernsey |
| Standard Chartered Offshore Retirement Plan | Guernsey |
| States of Guernsey Public Servants’ Pension scheme | Guernsey |
| Sydney Charles Retirement Annuity Trust | Guernsey |
| Teachers’ Superannuation Scheme (Guernsey) | Guernsey |
| The CIRAS Personal Pension | Guernsey |
| The Crescent Pension Trust | Guernsey |
| The McGregor Retirement Annuity Trust Scheme | Guernsey |
| The Scorpion Retirement Annuity Trust | Guernsey |
| The Yeldaw Retirement Annuity Trust | Guernsey |
| VWP Retirement Annuity Scheme | Guernsey |
| White Ensign Guernsey Retirement Annuity Trust Scheme | Guernsey |
Changes for Guernsey at 1 December 2022
Hong Kong
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
| ROPS | Country |
|---|---|
| Aileron Project Hong Kong Pension Plan | Hong Kong |
| Ampere Partners Retirement Scheme | Hong Kong |
| BIAL Retirement Scheme | Hong Kong |
| Cranborne Retirement Scheme | Hong Kong |
| Invisible Thread Retirement Scheme | Hong Kong |
| Limetree Capital Advisors Retirement Scheme | Hong Kong |
| MTAL Retirement Benefits Scheme | Hong Kong |
| Neosourcing Pension Scheme | Hong Kong |
| Quartermain Staff Retirement Scheme | Hong Kong |
| Wise Talent Retirement Scheme | Hong Kong |
| Wolf Stone Retirement Benefits Scheme | Hong Kong |
| Yellow River Global Capital Retirement Scheme | Hong Kong |
Changes for Hong Kong at 1 December 2022
Iceland
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
| ROPS | Country |
|---|---|
| Lifsverk Pension Fund | Iceland |
India
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
| ROPS | Country |
|---|---|
| Bajaj Allianz Life Guaranteed Pension Goal | India |
| Canara HSBC Oriental Bank of Commerce Life Insurance Secure Bhavishya Plan | India |
| Excide Life New Immediate Annuity | India |
| Exide Life Golden Years Retirement Plan | India |
| Exide Life My Retirement Plan | India |
| Exide Life New Immediate Annuity | India |
| Exide Life New Immediate Annuity with Return of Purchase Price | India |
| Exide Life Smart Pension Plan | India |
| HDFC Life Assured Pension Plan | India |
| HDFC Life Click 2 Retire | India |
| HDFC Life New Immediate Annuity Plan | India |
| HDFC Life Pension Guaranteed Plan | India |
| HDFC Life Systematic Pension Plan | India |
| ICICI Pru Easy Retirement | India |
| ICICI Pru Easy Retirement SP | India |
| ICICI Pru Guaranteed Pension Plan | India |
| Kotak Assured Pension Plan | India |
| Kotak Lifetime Income Plan | India |
| LIC’s Jeevan Akshay — VII | India |
| LIC’s New Jeevan Shanti | India |
| SBI Life — Smart Annuity Plus | India |
| Tata AIA Life Insurance Fortune Guarantee Pension | India |
| Tata AIA Life Insurance Saral Pension | India |
| Tata AIA Life Insurance Smart Annuity Plan | India |
Ireland
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
| ROPS | Country |
|---|---|
| Accenture Defined Contribution Pension Plan | Ireland |
| Almondsbury SSAS | Ireland |
| An Bord Pleanala Staff Superannuation Scheme | Ireland |
| Andrew Robertson Low Pension Trust | Ireland |
| APT Master Trust | Ireland |
| Bank of America Ireland Pension Scheme | Ireland |
| Bank of Ireland Group Pension Fund | Ireland |
| Bank of Ireland Staff Pensions Fund | Ireland |
| Bartholomew McElhatton Pension Trust | Ireland |
| Bernie Neville Executive Pension Portfolio | Ireland |
| Bespoke Trustees Limited Personal Retirement Bond | Ireland |
| Brendan McGettrick Pension Trust | Ireland |
| Citibank Employee Benefit Plan — Ireland | Ireland |
| Construction Executive Retirement Savings | Ireland |
| Construction Workers’ Pension Scheme | Ireland |
| Crantock SSAS | Ireland |
| Davy Advisory PRSA | Ireland |
| Davy Personal Retirement Bond | Ireland |
| Davy PRSA (Execution Only) | Ireland |
| Davy Select PRSA (Execution only) | Ireland |
| Dublin City University Superannuation Scheme and Spouses’ & Children’s Pension Scheme | Ireland |
| Eolas Biomedical SSAP | Ireland |
| Independent Trustee Company Buy Out Bond | Ireland |
| ITC PRSA 1 | Ireland |
| ITC PRSA 2 | Ireland |
| ITC PRSA 3 | Ireland |
| Jeremiah Cleary Pension Trust | Ireland |
| Johanna Fullerton Executive Pension Portfolio | Ireland |
| John O’Reilly Pension Trust | Ireland |
| Kevin Gallagher SSAP | Ireland |
| Kevin Mitchell Executive Pension Portfolio | Ireland |
| LEC Ireland Employment Ltd Pension Scheme | Ireland |
| Liam Hetherington SSAP | Ireland |
| Louise Conneally Pension Trust | Ireland |
| Maples & Calder Defined Contribution Pension Scheme | Ireland |
| Michael Conway Pension Trust | Ireland |
| Newcourt Retirement Fund Managers Limited Personal Retirement Bond | Ireland |
| NUI Galway Joint Pension Scheme | Ireland |
| NUI Galway Model Scheme | Ireland |
| Primark Pension Plan | Ireland |
| Quest Self Invested Personal Retirement Bond | Ireland |
| Quinn Cement Limited Final Salary Pension Plan | Ireland |
| Railway Procurement Agency Pension & Life Assurance Plan 2003 | Ireland |
| Roadbridge Limited Retirement Solution Plan | Ireland |
| Self Invested PRSA | Ireland |
| Simon Coffey Executive Pension Scheme | Ireland |
| Sisk Healthcare European Pension Scheme | Ireland |
| Standard Life Synergy Buy Out Bond | Ireland |
| The 2004 Sicon Ltd DC Pension and Death Benefits Sch | Ireland |
| UCD Pension Scheme | Ireland |
| XL Services UK (Irish Branch) Limited Pension Plan | Ireland |
| Xtratherm Limited Pension Plan | Ireland |
| Zurich Life — Eagle Star Personal Retirement Bond | Ireland |
Changes for Ireland at 15 December 2022
| ROPS | Change |
|---|---|
| Primark Pension Plan | Added |
Isle of Man
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
| ROPS | Country |
|---|---|
| A & K Guy SIPP | Isle of Man |
| A Cutts SIPP | Isle of Man |
| Abbella Personal Pension Scheme | Isle of Man |
| Adam James Turton QROPS | Isle of Man |
| Aegean Lite Pension Plan | Isle of Man |
| Aegean Personal Pension Plan | Isle of Man |
| AJF Personal Pension Scheme | Isle of Man |
| AKB Personal Pension Scheme | Isle of Man |
| Aldrick Pension Plan | Isle of Man |
| Alpaco Personal Pension Scheme | Isle of Man |
| Ambrose SIPP | Isle of Man |
| AMW SIPP | Isle of Man |
| Andrew Steven Roy Personal Pension Scheme | Isle of Man |
| Anemla Trust SIPP | Isle of Man |
| Anfield Lane SIPP | Isle of Man |
| Anthony Markham Personal Pension Scheme | Isle of Man |
| Ardonan Isle of Man Pension Plan | Isle of Man |
| Ardonan Isle of Man SIPP | Isle of Man |
| Arkadia | Isle of Man |
| Arliom SIPP | Isle of Man |
| Arzac Pension Scheme | Isle of Man |
| Ascalon | Isle of Man |
| Ashenhurst Pension Scheme | Isle of Man |
| Atla Classic Pension Scheme | Isle of Man |
| Atla Flex Pension Scheme | Isle of Man |
| Aviva Personal Pension Scheme (Isle of Man) | Isle of Man |
| AWC Private Pension Scheme | Isle of Man |
| AWJB Personal Pension | Isle of Man |
| Baker Tilly Isle of Man Group Sipp | Isle of Man |
| Baker Tilly Isle of Man Staff Pension Scheme | Isle of Man |
| Ballaglass Personal Pension Scheme | Isle of Man |
| Ballajora Personal Pension Scheme | Isle of Man |
| Balley Chashtal SIPP | Isle of Man |
| Barnes Personal Pension Scheme | Isle of Man |
| Battersby Personal Pension Scheme | Isle of Man |
| Beautiful wings SIPP | Isle of Man |
| Bell Pension | Isle of Man |
| Biscuits Personal Pension Scheme | Isle of Man |
| Bishops Personal Pension Scheme | Isle of Man |
| Blue Roan Personal Pension Scheme | Isle of Man |
| BM Personal Pension Scheme | Isle of Man |
| Boal & Co Select Personal Pension Scheme | Isle of Man |
| Boon Personal Pension Scheme | Isle of Man |
| Boot G Personal Pension Scheme | Isle of Man |
| Booth R Personal Pension Scheme | Isle of Man |
| Brandywell SIPP | Isle of Man |
| Bredaig Pension Scheme | Isle of Man |
| Bryces Personal Pension Scheme | Isle of Man |
| Burt Overseas Pension Scheme | Isle of Man |
| C J & M R Johnson SIPP No 2 | Isle of Man |
| Cala Trust | Isle of Man |
| CAS Personal Pension Scheme | Isle of Man |
| Charis SIPP | Isle of Man |
| Chatwin Family SIPP | Isle of Man |
| Cheesley Family SIPP | Isle of Man |
| Chigwell Personal Pension Scheme | Isle of Man |
| Ciao Cefalu Personal Pension Scheme | Isle of Man |
| Clarke Pension Scheme | Isle of Man |
| Cluny Personal Pension Scheme | Isle of Man |
| CNIW Personal Pension Scheme | Isle of Man |
| Cobb Personal Pension Scheme | Isle of Man |
| Collis Family SIPP | Isle of Man |
| Comanche Personal Pension Scheme | Isle of Man |
| Conyngham A2 Personal Pension Scheme | Isle of Man |
| Cox Personal Pension DPP Scheme | Isle of Man |
| Crawford A Personal Pension Scheme | Isle of Man |
| Crawford L Personal Pension Scheme | Isle of Man |
| Crogga Glen 2 | Isle of Man |
| Crooked Corner Personal Pension Scheme | Isle of Man |
| Crossley SIPP | Isle of Man |
| Crystal SIPP | Isle of Man |
| CSB SIPP | Isle of Man |
| Cushag Personal Pension Scheme | Isle of Man |
| D A SIPP | Isle of Man |
| D Helliwell Personal Pension Scheme | Isle of Man |
| Dallison Family SIPP | Isle of Man |
| David Parkin SIPP | Isle of Man |
| Davidson Pension | Isle of Man |
| Davies A J Personal Pension Scheme | Isle of Man |
| DCB Personal Pension Scheme | Isle of Man |
| Deane Personal Pension Scheme | Isle of Man |
| Delay Pension Scheme | Isle of Man |
| Delooze SIPP | Isle of Man |
| Devonshire SIPP | Isle of Man |
| Dickinson Family SIPP | Isle of Man |
| Ditsey SIPP | Isle of Man |
| DMP SIPP | Isle of Man |
| Domist Pension Scheme | Isle of Man |
| E — Charisma SIPP | Isle of Man |
| Edgewater Select SIPP | Isle of Man |
| Edgewater Solutions SIPP | Isle of Man |
| Elaine Joyce Higgins Personal Pension Scheme | Isle of Man |
| Elphick Personal Pension Scheme | Isle of Man |
| Enthusiasm Personal Pension | Isle of Man |
| Evans C Personal Pension Scheme | Isle of Man |
| Evans J Personal Pension Scheme | Isle of Man |
| Fairbairn Personal Pension Scheme | Isle of Man |
| Ffinlo SIPP | Isle of Man |
| Fish Singer SIPP | Isle of Man |
| Fluffy Personal Pension Scheme | Isle of Man |
| Freeman SIPP | Isle of Man |
| Friends Provident International Pension Scheme | Isle of Man |
| Fulstow Personal Pension Scheme | Isle of Man |
| G & S Smith SIPP | Isle of Man |
| G Helliwell Personal Pension Scheme | Isle of Man |
| G.Man Personal Pension Scheme | Isle of Man |
| G R Lawrence Personal Pension Scheme | Isle of Man |
| GAC Personal Pension Scheme | Isle of Man |
| Gallagher NF Personal Pension Scheme | Isle of Man |
| GFT 5071 Personal Pension Scheme | Isle of Man |
| Gibbons Personal Pension Scheme | Isle of Man |
| Glen Cairn and Beyond Personal Pension Scheme | Isle of Man |
| GM Sharpe Personal Pension Scheme | Isle of Man |
| Gordon Walker SIPP | Isle of Man |
| Got There | Isle of Man |
| Grohl Avalon Personal Pension Scheme | Isle of Man |
| Grundy F Personal Pension Scheme | Isle of Man |
| Gullan Personal Pension Scheme | Isle of Man |
| Handansoph SIPP | Isle of Man |
| Hannaaron SIPP | Isle of Man |
| Happy Days Personal Pension Scheme | Isle of Man |
| Harper-Watson Personal Pension Scheme | Isle of Man |
| Harnett Personal Pension Scheme | Isle of Man |
| Harris Personal Pension DPP Scheme | Isle of Man |
| Hazjo Pension Scheme | Isle of Man |
| Hedley S Personal Pension Scheme | Isle of Man |
| Heeney Personal Pension Scheme | Isle of Man |
| Helmets Personal Pension Scheme | Isle of Man |
| Henson Personal Pension Scheme | Isle of Man |
| Highway Personal Pension Scheme | Isle of Man |
| Hillcrest Personal Pension Scheme | Isle of Man |
| Hinchliffe Personal Pension Scheme | Isle of Man |
| Hobbs Personal Pension Scheme | Isle of Man |
| Hounsell Personal Pension Scheme | Isle of Man |
| Howe SIPP | Isle of Man |
| HRHKLM Personal Pension Scheme | Isle of Man |
| Humbles D Personal Pension Scheme | Isle of Man |
| Hunter 2014 Personal Pension Scheme | Isle of Man |
| Isle of Man Government Group AVC Scheme | Isle of Man |
| Isle of Man Government Unified Scheme 2011 | Isle of Man |
| Isle of Man Post Office Superannuation (Amendment) Scheme 2010 | Isle of Man |
| Isle of Man Workplace Pension | Isle of Man |
| Jalna Personal Pension Scheme | Isle of Man |
| James Weight QROPS | Isle of Man |
| JB Personal Pension Scheme | Isle of Man |
| Jera Pension Scheme | Isle of Man |
| Jermy Personal Pension Scheme | Isle of Man |
| John Buckley SIPP | Isle of Man |
| JPK Personal Pension Scheme | Isle of Man |
| JT Personal Pension Scheme | Isle of Man |
| Judicial Pension Scheme 2004 | Isle of Man |
| JWK Personal Pension Scheme | Isle of Man |
| Keates Family SIPP | Isle of Man |
| Kingslawn SIPP | Isle of Man |
| Kinley 67 Personal Pension Scheme | Isle of Man |
| Kionslieu Personal Pension Scheme | Isle of Man |
| KOR Personal Pension Scheme | Isle of Man |
| KW Life Personal Pension Scheme | Isle of Man |
| Lace Vegas Personal Pension Scheme | Isle of Man |
| Ladbrook Personal Pension Scheme | Isle of Man |
| Laurels SIPP | Isle of Man |
| Les Coates Personal Pension DPP Scheme | Isle of Man |
| LGPG SIPP | Isle of Man |
| Lifestyle Pension (Wrap) Account | Isle of Man |
| Linwood Personal Pension Scheme | Isle of Man |
| Lion Rock SIPP | Isle of Man |
| Little N & F SIPP | Isle of Man |
| Llysfaen Personal Pension Scheme | Isle of Man |
| Local Government Superannuation Scheme 2012 | Isle of Man |
| MAC Financial SIPP | Isle of Man |
| MacGregor J Personal Pension Scheme | Isle of Man |
| Macleod Associates Pension Scheme | Isle of Man |
| Maddrell Brambley Personal Pension Scheme | Isle of Man |
| Maddrell Personal Pension Scheme | Isle of Man |
| Mammacass Personal Pension Scheme | Isle of Man |
| Manton Personal Pension | Isle of Man |
| Manxe Personal Pension Scheme | Isle of Man |
| Max Personal Pension Scheme | Isle of Man |
| Maxwell Personal Pension Scheme | Isle of Man |
| May Pension Scheme | Isle of Man |
| MCB Personal Pension Scheme | Isle of Man |
| McChesney Ski SIPP | Isle of Man |
| McDaid Personal Pension Scheme | Isle of Man |
| MCW Personal Pension Scheme | Isle of Man |
| MD Personal Pension Scheme | Isle of Man |
| Merrion SIPP | Isle of Man |
| Merryweather Personal Pension Scheme | Isle of Man |
| Middle Earth | Isle of Man |
| Milner N Personal Pension Scheme | Isle of Man |
| Mitchell Family SIPP | Isle of Man |
| MNNP Trust | Isle of Man |
| Momentum Isle of Man Pension Plan | Isle of Man |
| Mooney Personal Pension Scheme | Isle of Man |
| Moorcroft Family SIPP | Isle of Man |
| MOP 2 Scheme | Isle of Man |
| Morrell Personal Pension Scheme | Isle of Man |
| Mountain Ash Scheme | Isle of Man |
| Mullarkey SIPP | Isle of Man |
| MW Self Invested Personal Pension Scheme | Isle of Man |
| Nicholson Personal Pension Scheme | Isle of Man |
| NK Family SIPP | Isle of Man |
| Nicolay H Personal Pension Scheme | Isle of Man |
| Nookery Hill Personal Pension Scheme | Isle of Man |
| Nyn Tashtey | Isle of Man |
| Oliver GB Personal Pension Scheme | Isle of Man |
| Oliver JC Personal Pension Scheme | Isle of Man |
| Onions Family Pension | Isle of Man |
| Orchids Personal Pension Scheme | Isle of Man |
| Oreillyn Personal Pension Scheme | Isle of Man |
| Owen S Personal Pension Scheme | Isle of Man |
| P.S. Colley Pension | Isle of Man |
| P T K Personal Pension Scheme | Isle of Man |
| P White No 1 Personal Pension Scheme | Isle of Man |
| PAK SIPP | Isle of Man |
| Paoshea Personal Pension Scheme | Isle of Man |
| Parkshot SIPP | Isle of Man |
| Parry Family SIPP | Isle of Man |
| PAS Personal Pension Scheme | Isle of Man |
| Patsourakis Personal Pension Scheme | Isle of Man |
| Paul Moore Personal Pension Scheme | Isle of Man |
| Pearson Pension Scheme | Isle of Man |
| Pen-y-ghent Pension Scheme | Isle of Man |
| Phoenix Personal Pension Scheme | Isle of Man |
| Pitt Personal Pension Scheme | Isle of Man |
| Police Pensions Regulations 1991 | Isle of Man |
| Police Pensions Regulations 2010 | Isle of Man |
| Poole-Wilson SIPP | Isle of Man |
| Preece Personal Pension Scheme | Isle of Man |
| Prestige Personal Pension Scheme | Isle of Man |
| Prophecy SIPP | Isle of Man |
| Quinns Pension Fund | Isle of Man |
| Ralph Personal Pension Scheme | Isle of Man |
| Red Hair And Blue Eyes | Isle of Man |
| REGH Pension Scheme | Isle of Man |
| Rhubarb Hall SIPP | Isle of Man |
| Rich M Personal Pension Scheme | Isle of Man |
| Richie A Personal Pension Scheme | Isle of Man |
| Rinteln Personal Pension Scheme | Isle of Man |
| RJC Personal Pension Scheme | Isle of Man |
| RJM & CLM Retirement Fund | Isle of Man |
| RJS SIPP | Isle of Man |
| RMD Personal Pension Scheme | Isle of Man |
| Ronaldsway Aircraft (1979) Pension and Life Assurance Scheme | Isle of Man |
| Rosser L Personal Pension Scheme | Isle of Man |
| Rosser Personal Pension Scheme | Isle of Man |
| S Gilbert Personal Pension DPP Scheme | Isle of Man |
| Salvis SIPP | Isle of Man |
| Sandman SIPP | Isle of Man |
| SDM Pension Fund | Isle of Man |
| Seafield Personal Pension Scheme | Isle of Man |
| Seguso SIPP | Isle of Man |
| Semple Personal Pension Scheme | Isle of Man |
| Seppings Personal Pension Scheme | Isle of Man |
| SGB SIPP | Isle of Man |
| SHE Personal Pension Scheme | Isle of Man |
| Shenvalla Personal Pension Scheme | Isle of Man |
| Shields D Personal Pension Scheme | Isle of Man |
| Sillitoe Personal Pension Scheme | Isle of Man |
| SIPP Specialists (IOM) Scheme | Isle of Man |
| SIPPSONLINE Ltd Personal Pension Scheme | Isle of Man |
| SJ Bridson IoM SIPP | Isle of Man |
| SJN SIPP | Isle of Man |
| SM Personal Pension Scheme | Isle of Man |
| Southgate Personal Pension Scheme | Isle of Man |
| SSDW SIPP | Isle of Man |
| Stirling | Isle of Man |
| Stirling Family Pension Scheme | Isle of Man |
| Strachan Personal Pension Scheme | Isle of Man |
| Stringer CFL SIPP | Isle of Man |
| Struan SIPP | Isle of Man |
| Sue Collister Pension Fund | Isle of Man |
| Superannuation (Manual Workers)(No 1) Scheme 1973 | Isle of Man |
| Supreme SIPP | Isle of Man |
| Sutton Personal Pension Scheme | Isle of Man |
| Swayne Personal Pension Scheme | Isle of Man |
| T C B Personal Pension Scheme | Isle of Man |
| Tadhg O’Mahony SIPP | Isle of Man |
| Isle of Man | |
| Isle of Man | |
| Isle of Man | |
| Isle of Man | |
| Isle of Man | |
| Telford A&O SIPP | Isle of Man |
| Tesco Isle of Man Retirement Savings Plan | Isle of Man |
| The S Wilson Family Trust | Isle of Man |
| Thomas P S Personal Pension Scheme | Isle of Man |
| Thornhill Personal Pension Scheme | Isle of Man |
| Tiggem SIPP | Isle of Man |
| Tigo SIPP | Isle of Man |
| TIKITIBOO SIPP | Isle of Man |
| TMC Personal Pension Scheme | Isle of Man |
| Twicket Personal Pension Scheme | Isle of Man |
| Urwin Personal Pension Scheme | Isle of Man |
| Villaricos Personal Pension Scheme | Isle of Man |
| Virginia Barn Personal Pension Scheme | Isle of Man |
| W M Personal Pension Scheme | Isle of Man |
| Walsh A Personal Pension Scheme | Isle of Man |
| Walsh Y Personal Pension Scheme | Isle of Man |
| Watts Personal Pension Scheme | Isle of Man |
| Webb Family SIPP | Isle of Man |
| Webber Personal Pension Scheme | Isle of Man |
| Wellstan | Isle of Man |
| Wild Wadi Personal Pension Plan | Isle of Man |
| Willmott SIPP | Isle of Man |
| Withers Personal Pension Scheme | Isle of Man |
| Woodbridge Personal Pension Scheme | Isle of Man |
| Woodend SIPP | Isle of Man |
| Wordsworth Pensions | Isle of Man |
| Yarker Family SIPP | Isle of Man |
| Yellow Poppy SIPP | Isle of Man |
| Yn Thie Ain Personal Pension Scheme | Isle of Man |
| Yorks Eight Ltd Pension Scheme | Isle of Man |
| Zurich International Personal Pension Scheme | Isle of Man |
| Zurich Isle of Man Personal Pension Plan | Isle of Man |
Changes for Isle of Man at 115 December 2022
| ROPS | Change |
|---|---|
| Removed |
Countries J to L
Jersey
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
| ROPS | Country |
|---|---|
| A & S Investment Company Limited | Jersey |
| AB Pension Investments Limited | Jersey |
| A H Pension Scheme Limited | Jersey |
| Affinity Group Pension Trust | Jersey |
| Alexander Forbes Islands Pension Plan | Jersey |
| Alexander Forbes Jersey Pension Investment Trust | Jersey |
| Amarach Limited | Jersey |
| Beech House Pension Ltd | Jersey |
| Benson Limited | Jersey |
| Blodwyn Limited | Jersey |
| Blue Riband Jersey Retirement Annuity Trust Scheme | Jersey |
| BNP Paribas Offshore Pension Plan | Jersey |
| Caring Homes Healthcare Group Limited Employee Pension Scheme | Jersey |
| Carmen Wealth Limited | Jersey |
| Chartom Holdings Ltd | Jersey |
| Clever Cat Limited | Jersey |
| Different Corner Limited | Jersey |
| Eagle’s Trust Limited | Jersey |
| Egg and Bacon Limited | Jersey |
| Eightyeight Holdings Limited | Jersey |
| Elian Channel Islands Employee Pension Scheme | Jersey |
| Esterel Investments Limited | Jersey |
| Euphorix Investments Limited | Jersey |
| F G SIPP Limited | Jersey |
| Fairway Jersey Personal Pension Scheme | Jersey |
| FBR Group Pension Scheme | Jersey |
| FEK Holdings Limited | Jersey |
| Fiduchi International Retirement Trust Scheme | Jersey |
| Fishpot Limited | Jersey |
| Freeman Pension Limited | Jersey |
| GlenQ Overseas Pension Plan | Jersey |
| Goldmoney Channel Islands Pension Scheme (Jersey) | Jersey |
| Grant Thornton Services (Jersey) Limited Employee Pension Scheme | Jersey |
| Gulyas Pension Limited | Jersey |
| Highvern Trustees Limited Pension Scheme | Jersey |
| Holson Limited | Jersey |
| HWJH SIPP Limited | Jersey |
| Indifran Limited | Jersey |
| Intertrust Income Replacement Plan (55) | Jersey |
| Intertrust Income Replacement Plan (Jersey Corporate) | Jersey |
| Jersey Pension Plan | Jersey |
| Jersey Post Group Defined Contribution Scheme | Jersey |
| Jersey Teachers Superannuation Fund | Jersey |
| JFSC 2012 Staff Pension Scheme | Jersey |
| JM Retirement Limited | Jersey |
| Kapai Limited | Jersey |
| Kesgrave Limited | Jersey |
| L T Retirement Fund Ltd | Jersey |
| Langham Hall Pension Scheme | Jersey |
| LJF Investments Ltd | Jersey |
| Logicalis Channel Islands Limited Pension Scheme | Jersey |
| Luca Pensions Limited | Jersey |
| Marianne Sunier Approved Drawdown Contract | Jersey |
| Melograno Investments Limited | Jersey |
| MJE Investments Limited | Jersey |
| MMG Investment Limited | Jersey |
| MSP Pension Limited | Jersey |
| Neilsca Investments Ltd | Jersey |
| Occupational Retirement Plan | Jersey |
| Ogier Channel Islands Employee Pension Scheme | Jersey |
| Parsley Hill Pension Scheme Limited | Jersey |
| PEB Limited | Jersey |
| Personal Pension Plan | Jersey |
| Prosperity Group Limited Pension Scheme | Jersey |
| Public Employees Contributory Retirement Scheme | Jersey |
| Public Employees Pension Scheme | Jersey |
| Robert Curgenven Approved Drawdown Contract | Jersey |
| Robert Neil Newman Approved Drawdown Contract | Jersey |
| Rossborough Personal Retirement Plan | Jersey |
| Rozel QROPS | Jersey |
| Sandford Pension Investments Ltd | Jersey |
| Santa Caterina Retirement Fund Limited | Jersey |
| Santander International DC Pension Scheme | Jersey |
| Semper Augustus Limited | Jersey |
| The Alexander Forbes Offshore Staff Pension Scheme | Jersey |
| The Brooks Macdonald Occupational Pension Scheme | Jersey |
| The John Keith Cunningham Approved Drawdown Contract | Jersey |
| The Ruth Louise Cunningham Approved Drawdown Contract | Jersey |
| Triple J Holdings Limited | Jersey |
| Truffler Limited | Jersey |
| TVW Investments Limited | Jersey |
| UWS Limited | Jersey |
| Vantage Employee Pension Scheme | Jersey |
| Vantage Pension Scheme | Jersey |
| Vitruvius Investments Limited | Jersey |
| Voisin & Volaw Pension Scheme | Jersey |
| William Paul Beaumont Approved Drawdown Contract | Jersey |
| Wood Pensions Limited | Jersey |
Kenya
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
| ROPS | Country |
|---|---|
| Enwealth Diaspora and Expatriates Fund | Kenya |
| ICEA LION Individual Retirement Benefits Scheme | Kenya |
Latvia
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
| ROPS | Country |
|---|---|
| Pension Plan SEB-Aktivais (SEB-Active) | Latvia |
| Pension Plan SEB-Indeksu plans (SEB-Index plan) | Latvia |
| Pension plan SEB-Sabalansetais (SEB-Balanced) | Latvia |
| Swedbank Atklatais Pensiju Fonds AS Swedbank Defined Contribution Pension Plan Stabilitate+25 | Latvia |
Liechtenstein
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
Luxembourg
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
| ROPS | Country |
|---|---|
| European Investment Bank Staff Pension Scheme | Luxembourg |
| European Investment Fund Staff Pension Scheme | Luxembourg |
Countries M to R
Malta
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
| ROPS | Country |
|---|---|
| Azure Retirement Benefit Scheme | Malta |
| Boal & Co Malta Pension | Malta |
| Bourse Retirement Scheme (Malta) | Malta |
| Centaurus Lite Retirement Benefit Scheme | Malta |
| Centaurus Retirement Benefit Scheme | Malta |
| Dominion EU Retirement (US Qualified) Plan | Malta |
| Dominion Malta Retirement Plan 2010 | Malta |
| Dominion Personal Retirement Contract | Malta |
| Expatriate Retirement Plan | Malta |
| Gemstone Retirement Scheme | Malta |
| Infinity International Pension Plan | Malta |
| ITC Occupational Retirement Scheme | Malta |
| ITC Personal Retirement Scheme | Malta |
| Kemmuna Retirement Benefit Scheme | Malta |
| MCT Malet International Retirement Scheme | Malta |
| MCT Malta Private Retirement Scheme | Malta |
| Melita International Retirement Scheme Trust | Malta |
| Momentum Malta Retirement Trust | Malta |
| Novia Global Retirement Plan | Malta |
| Optimus Retirement Benefit Scheme No 1 | Malta |
| Pathfinder Retirement Scheme | Malta |
| Pioneer Retirement Plan | Malta |
| Providence Retirement Plan | Malta |
| STM Harbour Retirement Scheme | Malta |
| STM Harbour (US) Retirement Scheme | Malta |
| STM Malta Pension Contract Plan | Malta |
| STM Malta Personal Retirement Plan | Malta |
| STM Malta Retirement Plan | Malta |
| STM Malta (US) Retirement Plan | Malta |
| The Ramla Retirement Benefit Scheme | Malta |
| The Ramla US Retirement Benefit Scheme | Malta |
| US Pathfinder Retirement Scheme | Malta |
Netherlands
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
| ROPS | Country |
|---|---|
| ABN AMRO Pension Plan 2006 | Netherlands |
| ABP Pension Scheme | Netherlands |
| Acerta Pharma B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| Alimentiv BV by Brand New Day | Netherlands |
| Amsterdam Internet Exchange B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| Anomaly BV by Brand New Day | Netherlands |
| BeFrank PPi | Netherlands |
| Bresmed Netherland B.V by Brand New Day | Netherlands |
| Brown-Forman Netherlands BV by Brand New Day | Netherlands |
| Bynder BV by Brand New Day | Netherlands |
| Catawiki BV by Brand New Day | Netherlands |
| Cloud Technology Solutions Nederland BV by BND | Netherlands |
| Coravin Europe BV by Brand New Day | Netherlands |
| DeInteractieOntwerpers BV by Brand New Day | Netherlands |
| DERO Security Products BV by Brand New Day | Netherlands |
| Dimensional Insight Netherlands by Brand New Day | Netherlands |
| DyDL OpCo C.V. | Netherlands |
| Dynamic Credit Partners Europe by Brand New Day | Netherlands |
| Element Six NV by Brand New Day | Netherlands |
| Epilog Laser BV | Netherlands |
| euNetworks BV by Brand New Day | Netherlands |
| Exact Group BV by Brand New Day | Netherlands |
| Executive Learning Partnership CVBA by Brand New Day | Netherlands |
| Financial Times Overseas (Ltd) by ASR Premiepensioeninstelling N.V. | Netherlands |
| Firestone Industrial Products Europe BV by Brand New Day | Netherlands |
| FM Insurance Europe S.A. by Zwitserleven (SRLEV N.V.) | Netherlands |
| FPE Advisory B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| Framer BV by Brand New Day | Netherlands |
| GitLab B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| GlaxoSmithKline BV by Zwitserleven (SRLEV N.V.) | Netherlands |
| Gorillas Technologies Netherlands B.V. | Netherlands |
| Greystar Netherlands Cooperatief UA by Brand New Day | Netherlands |
| Hamlyn Williams Netherlands B.V. | Netherlands |
| Headroom Assistance BV by Brand New Day | Netherlands |
| Humanis Capitalis by Brand New Day | Netherlands |
| ICU Medical BV by Brand New Day | Netherlands |
| IG&H Consulting BV by Brand New Day | Netherlands |
| IMC Trading B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| Impala Studios BV by Brand New Day | Netherlands |
| Influencer Marketing Agency BV by Brand New Day | Netherlands |
| Land Life Company BV by Brand New Day | Netherlands |
| Liferay Benelux B.V. scheme by ASR Premiepensioeninstelling N.V. | Netherlands |
| Mobiquity BV by Brand New Day | Netherlands |
| Mollie B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| Navara Group BV en gelieerde ondernemingen | Netherlands |
| Nearfield Instruments BV by Brand New Day | Netherlands |
| Otrium B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| Palantir Technologies NL by Brand New Day | Netherlands |
| Partners for Innovation BV Brand New Day | Netherlands |
| Pensioenfonds Zorg en Welzijn | Netherlands |
| Pensioenregeling SABIC | Netherlands |
| Pensioenreglement uitkeringsovereenkomst Pensioenfonds PGB | Netherlands |
| Pension Regulations Pensioenfonds DSM Nederland | Netherlands |
| Perrett Laver (Netherlands) BV by Brand New Day | Netherlands |
| Picnic Services BV by Brand New Day | Netherlands |
| Pipelife Nederland BV by Brand New Day | Netherlands |
| PrivacyAgent B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| Quantib B_V_ by ASR Premiepensioeninstelling NV | Netherlands |
| Rabobank Pensioenfonds | Netherlands |
| RealtimeBoard B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| RIPE NCC | Netherlands |
| Rodeo Software BV by Brand New Day | Netherlands |
| Simar Beheer BV by Brand New Day | Netherlands |
| SolarClarity BV by Brand New Day | Netherlands |
| Sonova Retail Support Centre BV by Brand New Day | Netherlands |
| Spotify Netherlands B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| St. Anna Advies BV by Brand New Day | Netherlands |
| Stichting Bedrijfstakpensioenfonds voor de Handel in Bouwmaterialen in Nederland | Netherlands |
| Stichting Circle Economy by ASR Premiepensioeninstelling N.V. | Netherlands |
| Stichting Pensioenfonds Astellas | Netherlands |
| Stichting Pensioenfonds Avery Dennison | Netherlands |
| Stichting Pensioenfonds Hewlett-Packard Nederland | Netherlands |
| Stichting Pensioenfonds Provisum | Netherlands |
| Stichting Pensioenfonds Thales Nederland | Netherlands |
| Stichting Pensioenfonds TNO | Netherlands |
| Stichting Pensioenfonds van de ABN AMRO Bank NV | Netherlands |
| Stichting Pensioenfonds van de Metalektro (PME) | Netherlands |
| Stichting Pensioenfonds voor de Architectenbureaus | Netherlands |
| Stichting Pensioenfonds Vopak | Netherlands |
| Stichting Personeelspensioenfonds APG | Netherlands |
| Stichting War Child by Brand New Day | Netherlands |
| TCX Investment Management Company BV by BND | Netherlands |
| Thomas Thor Associates BV by Brand New Day | Netherlands |
| TIBCO Software Services Netherlands BV by Brand New Day | Netherlands |
| TicketSwap B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| TMNS BV | Netherlands |
| TOPdesk Nederland BV by Brand New Day | Netherlands |
| Trengo B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| TripActions Labs B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| Vereniging Artsen zonder Grenzen by ASR Premiepensioeninstelling N.V. | Netherlands |
| VIBERS HOLDING B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| Villa Parmentier BV by Brand New Day | Netherlands |
| Virtuagym BV by Brand New Day | Netherlands |
| VisualFabriq Revenue Management B.V. by ASR Premiepensioeninstelling N.V. | Netherlands |
| Wessanen Nederland Holding BV by Zwitserleven (SRLEV N.V) | Netherlands |
| Westers Automatisering & Consultancy BV by Brand New Day | Netherlands |
| Wetransfer BV by Brand New Day | Netherlands |
| ZVC Netherlands BV by Brand New Day | Netherlands |
Changes for Netherlands at 1 December 2022
New Zealand
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
| ROPS | Country |
|---|---|
| Booster SuperScheme | New Zealand |
| Britannia Retirement Scheme | New Zealand |
| Britannia Superannuation Scheme 2012 | New Zealand |
| Craigs Superannuation Scheme | New Zealand |
| Garrison Bridge Superannuation Scheme | New Zealand |
| i-Select Pension Scheme No. 1 | New Zealand |
| i-Select PIE Superannuation Scheme | New Zealand |
| i-Select SMS 17 Fund | New Zealand |
| i-select SMS 19 Fund | New Zealand |
| i-select SMS 20 Fund | New Zealand |
| i-Select SMS 22 Fund | New Zealand |
| i-Select Superannuation Scheme | New Zealand |
| IVCM (NZ) PIE Superannuation Fund | New Zealand |
| Kiwi Wealth Super Scheme | New Zealand |
| MAS Retirement Savings Scheme | New Zealand |
| New Zealand Retirement Trust | New Zealand |
| NZ Funds Managed Superannuation Service | New Zealand |
| Portfolio Superannuation Scheme | New Zealand |
| Ranfurly Superannuation Scheme | New Zealand |
| SMS 3 Fund | New Zealand |
| SMS 4 Fund | New Zealand |
| SMS 5 Fund | New Zealand |
| SMS 7 Fund | New Zealand |
| SMS 8 Fund | New Zealand |
| SMS 9 Fund | New Zealand |
| SMS 10 Fund | New Zealand |
| SMS 11 Fund | New Zealand |
| SMS 12 Fund | New Zealand |
| SMS 13 Fund | New Zealand |
| SMS 14 Fund | New Zealand |
| SMS 15 Fund | New Zealand |
| SMS 16 Fund | New Zealand |
| SMS 18 Fund | New Zealand |
| SSAS 3 Fund | New Zealand |
| SSAS 4 Fund | New Zealand |
| SSAS 12 Fund | New Zealand |
| SuperLife UK Pension Transfer Scheme | New Zealand |
| The Gates SMS | New Zealand |
Norway
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
| ROPS | Country |
|---|---|
| DNB Life Insurance Norway — Defined Contribution Group Pension Plan | Norway |
Countries S to Z
Slovakia
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
| ROPS | Country |
|---|---|
| NN Tatry-Sympatia, d.d.s., a.s. | Slovakia |
Sweden
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
| ROPS | Country |
|---|---|
| Futur Pension | Sweden |
| Nordea Pension Plan | Sweden |
Switzerland
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
| ROPS | Country |
|---|---|
| CERN Pension Fund | Switzerland |
| Independent Freizuegigkeitsstiftung | Switzerland |
USA
The requirements to be a ROPS changed from 6 April 2017. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements.
HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. Find out more about Overseas pension schemes.
Last updated
-
The recognised overseas pension schemes notification list has been updated with 18 schemes added and 5 removed.
-
The recognised overseas pension schemes notification list has been updated with 16 schemes added and 8 removed.
-
The recognised overseas pension schemes notification list has been updated with 8 schemes added, 10 removed and 1 amended.
-
The recognised overseas pension schemes notification list has been updated with 17 schemes added, 9 removed and 2 amended.
-
The changes for Australia at 17 October 2022 list has been updated to show two schemes that had been removed.
-
The recognised overseas pension schemes notification list has been updated, with 8 schemes added, 14 removed and 1 amended.
-
The recognised overseas pension schemes notification list has been updated, with 9 schemes added, 7 removed and 4 amended.
-
The recognised overseas pension schemes notification list has been updated, with 29 schemes added and 13 removed.
-
The recognised overseas pension schemes notification list has been updated with 2 schemes added and 5 removed.
-
The recognised overseas pension schemes notification list has been updated with 6 schemes added and 6 removed.
-
The recognised overseas pension schemes notification list has been updated with 10 schemes added and 6 removed.
-
The recognised overseas pension schemes notification list has been updated with 10 additions, 15 amendments and 35 removals.
-
The recognised overseas pension schemes notification list has been updated, with 12 schemes added and 4 removed.
-
The recognised overseas pension schemes notification list has been updated, with 14 schemes added and 5 removed.
-
The recognised overseas pension schemes notification list has been updated, with 29 schemes added and 2 removed.
-
We have updated the recognised overseas pension scheme (ROPS) notification list with 15 additions and 8 removals.
-
We have updated the recognised overseas pension schemes notification list with 20 additions, 1 amendment and 1 removal.
-
The recognised overseas pension schemes notification list has been updated with 16 schemes added and 8 removed.
-
We have updated the recognised overseas pension scheme (ROPS) notification list with 25 additions and 12 removals.
-
We have updated the recognised overseas pension scheme (ROPS) notification list with 17 additions, 2 amendments and 12 removals.
-
The recognised overseas pension scheme (ROPS) notification list has been updated to include 2 amendments in the changes table.
-
We have updated the recognised overseas pension scheme (ROPS) notification list with 27 additions, 2 amendments and 7 removals.
-
We have updated the recognised overseas pension scheme (ROPS) notification list with 17 additions and 5 removals.
-
We have updated the recognised overseas pension scheme (ROPS) notification list with 16 additions and 7 removals.
-
We have updated the recognised overseas pension scheme (ROPS) notification list with 13 additions and 9 removals.
-
We have updated the recognised overseas pension scheme (ROPS) notification list with 29 additions and 11 removals.
-
We have updated the recognised overseas pension scheme (ROPS) list with 19 additions and 36 removals.
-
We have updated the recognised overseas pension scheme (ROPS) list with 19 additions, 2 amendments and 49 removals.
-
The recognised overseas pension schemes notification list has been updated with 30 schemes added, 1 amended and 55 removed.
-
The recognised overseas pension schemes notification list has been updated with 14 schemes added, 3 amended and 28 removed.
-
The recognised overseas pension schemes notification list has been updated with 17 schemes added and 17 removed.
-
The recognised overseas pension schemes notification list has been updated with 24 schemes added and 2 removed.
-
The recognised overseas pension schemes notification list has been updated with 27 schemes added, 3 removed and 1 amended.
-
The recognised overseas pension schemes notification list has been updated with 7 additions and 1 removal
-
The recognised overseas pension schemes notification list has been updated with 9 schemes added and 2 removed.
-
Updated the recognised overseas pension schemes notification list with 10 additions.
-
Updated the recognised overseas pension schemes notification list with 16 additions.
-
Updated the recognised overseas pension schemes notification list with 15 additions, 1 amendment and 1 removal.
-
The recognised overseas pension schemes notification list has been updated with 18 additions and 3 removals.
-
The recognised overseas pension schemes notification list has been updated with 23 additions.
-
The recognised overseas pension schemes notification list has been updated with 18 additions.
-
The recognised overseas pension schemes notification list has been updated with 46 additions, 1 amendment and 1 removal.
-
The recognised overseas pension schemes notification list has been updated with 10 additions and 1 deletion.
-
The recognised overseas pension schemes notification list has been updated with 24 additions and 2 deletions.
-
The recognised overseas pension schemes notification list has been updated, with 5 schemes added and 1 amended.
-
The recognised overseas pension schemes notification list has been updated with 10 additions.
-
The recognised overseas pension schemes notification list has been updated with 10 additions.
-
The recognised overseas pension schemes notification list has been updated with 16 additions and 1 removal.
-
The recognised overseas pension schemes notification list has been updated with 10 additions and 2 removals.
-
The recognised overseas pension schemes notification list has been updated with 21 additions and 2 removals.
-
The recognised overseas pension schemes notification list has been updated with 11 additions.
-
The recognised overseas pension schemes notification list has been updated with 17 additions and 5 removals.
-
The recognised overseas pension schemes notification list has been updated with 9 additions and 2 removals.
-
The recognised overseas pension schemes notification list has been updated with 13 additions and 1 removal.
-
The recognised overseas pension schemes notification list has been updated with 19 additions and 9 removals.
-
The recognised overseas pension schemes notification list has been updated with 47 additions and 2 removals.
-
The recognised overseas pension schemes notification list has been updated with 9 additions and 2 removals.
-
The recognised overseas pension schemes notification list has been updated with 10 additions.
-
The list has been updated, with 8 schemes added and 1 amended.
-
The recognised overseas pension schemes notification list has been updated with 3 removals.
-
The recognised overseas pension schemes notification list has been updated, with 11 schemes added, 1 removed and 1 amended.
-
The recognised overseas pension schemes notification list has been updated, with 37 schemes added.
-
The recognised overseas pension schemes notification list has been updated, with 13 schemes added.
-
The recognised overseas pension schemes notification list has been updated, with 10 schemes added.
-
The recognised overseas pension schemes notification list has been updated, with 10 schemes added and 2 removed.
-
The recognised overseas pension schemes notification list has been updated, with 8 schemes added.
-
The recognised overseas pension schemes notification list has been updated, with 10 schemes added and 3 removed.
-
The recognised overseas pension schemes notification list has been updated, with 11 schemes added and 1 removed.
-
The recognised overseas pension schemes notification list has been updated, with 3 schemes added and 2 removed.
-
The recognised overseas pension schemes notification list has been updated, with 3 schemes added and 3 removed.
-
The recognised overseas pension schemes notification list has been updated, with 18 schemes added and 2 removed.
-
The recognised overseas pension schemes notification list has been updated, with 11 schemes added.
-
The recognised overseas pension schemes notification list has been updated, with 7 schemes added.
-
The recognised overseas pension schemes notification list has been updated, with 12 schemes added and 4 removed.
-
The recognised overseas pension schemes notification list has been updated, with 13 schemes added and 1 removed.
-
The recognised overseas pension schemes notification list has been updated, with 11 schemes added and 1 removed.
-
The recognised overseas pension schemes notification list has been updated, with 11 schemes added.
-
The recognised overseas pension schemes notification list has been updated, with 19 schemes added and 3 removed.
-
The recognised overseas pension schemes notification list has been updated, with 14 schemes added and 1 deleted.
-
The recognised overseas pension schemes notification list has been updated, with 26 schemes added and 5 removed.
-
The recognised overseas pension schemes notification list has been updated, with 5 schemes added and 1 removed.
-
The recognised overseas pension schemes notification list has been updated, with 18 schemes added and 1 removed.
-
The recognised overseas pension schemes notification list has been updated, with 9 schemes added and 1 amended.
-
The recognised overseas pension schemes notification list has been updated, with 13 schemes added and 2 removed.
-
The recognised overseas pension schemes notification list has been updated with 14 schemes added and 3 removed.
-
The recognised overseas pension schemes notification list has been updated with 27 schemes added and 1 removed.
-
The recognised overseas pension schemes notification list has been updated with 18 schemes added.
-
The recognised overseas pension schemes notification list has been updated with 22 schemes added and 2 removed.
-
The recognised overseas pension schemes notification list has been updated with 14 schemes added and 2 removed.
-
The recognised overseas pension schemes notification list has been updated with 29 schemes added and 3 removed.
-
The recognised overseas pension schemes notification list has been updated with 14 schemes added and 1 removed.
-
The recognised overseas pension schemes notification list has been updated with 21 schemes added and 3 removed.
-
The recognised overseas pension schemes notification list has been updated with 9 schemes added.
-
The recognised overseas pension schemes notification list has been updated with 23 schemes added and 3 removed.
-
The recognised overseas pension schemes notification list has been updated with 6 schemes added.
-
The recognised overseas pension schemes notification list has been updated with 4 schemes added and 1 removed.
-
The recognised overseas pension schemes notification list has been updated with 19 schemes added and 2 removed.
-
The recognised overseas pension schemes notification list has been updated with 17 schemes added and 6 removed.
-
The recognised overseas pension schemes notification list has been updated with 27 schemes added and one removed.
-
The recognised overseas pension schemes notification list has been updated with 12 schemes added and one removed.
-
The recognised overseas pension schemes notification list has been updated with 17 schemes added, 2 removed and one amended.
-
The recognised overseas pension schemes notification list has been updated with 23 schemes added, 5 removed and 3 amended.
-
The recognised overseas pension schemes notification list has been updated with 7 schemes added and 5 removed.
-
One scheme has been removed from the recognised overseas pension schemes notification list.
-
The recognised overseas pension schemes notification list has been updated with 19 schemes added, 1 amended and 6 removed.
-
The recognised overseas pension schemes notification list has been updated with 19 schemes added and 2 removed.
-
The recognised overseas pension schemes notification list has been updated with 19 schemes added and 5 removed.
-
The recognised overseas pension schemes notification list has been updated with 16 schemes added and 2 deleted.
-
The recognised overseas pension schemes notification list has been updated with 18 schemes added and 7 deleted.
-
The recognised overseas pension schemes notification list has been updated with 8 schemes added and 12 removed.
-
First published.