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Latest on UK pension transfers to SMSFs
1 July 2015 was the day that saw the removal of all but one Australian superannuation fund from the UK’s Registered Overseas Pension Scheme (‘ROPS’) list due to changes in UK laws on 6 April 2015. Since this time lawyers, large industry funds, professional associations and the Australian Treasury have been trying to assist Her Majesty’s Revenue and Customs (‘HMRC’) in understanding the Australian superannuation legislative framework.
DBA Lawyers has lodged a submission with HMRC detailing how SMSF’ deeds can be appropriately created or amended to achieve compliance with the new UK law. This is something that has seen in principle support from other professional associations.
There had been very limited feedback from HMRC regarding whether such special types of deeds would be acceptable, however, there has now been a glimmer of hope.
On 1 September 2015, a second superannuation fund was added to the ROPS list. This SMSF has a deed with restrictive governing rules which provide that only those who have attained at least 55 years of age can become a member of the fund.
DBA Lawyers is awaiting confirmation from the HRMC to its 55 plus SMSF deed to satisfy the UK law. We will keep you posted.
We will be recapping and discussing the latest in QROPS position in our SMSF Online Update on Friday 11 September 2015. If you cannot join us for the live webinar, you can also register for a recorded version. For more information, or to register, please visit http://www.dbanetwork.com.au/dbalawyers/seminars3/1119/1683/SMSF-2012-Online-Updates.html
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This article is for general information only and should not be relied upon without first seeking advice from an appropriately qualified professional.
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