Share on LinkedInShare on LinkedIn

ARTICLE · 27 MARCH 2017

(Q)ROPS: The Future

TMF Group BV
Explore more from TMF Group BV

In the UK Government's guidance notes issued on 8 March 2017 concerning the Overseas Transfer Charge and detailing the new regime on (Q)ROPS, those managers of schemes that were registered as (Q)ROPS on 8 March 2017 must decide . . .

United KingdomEmployment and HR
Bethell Codrington
Bethell Codrington
Author LinkedIn connections

TMF International Pensions' participation in the (Q)ROPS Industry will continue.

In the UK Government's guidance notes issued on 8 March 2017 concerning the Overseas Transfer Charge and detailing the new regime on (Q)ROPS, those managers of schemes that were registered as (Q)ROPS on 8 March 2017 must decide if they wish their scheme to continue to be a (Q)ROPS, and operate the overseas transfer charge.

For those that do, this requires submission of a revised undertaking (APSS240) to HM Revenue and Customs (HMRC) by 13 April 2017. If the scheme does not do this, the scheme will cease to be a (Q)ROPS from 14 April 2017.

TMF International Pensions is pleased to announce that it has submitted its APSS240 to HMRC and fully intends to remain in this market.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

UK Right To Work Checks: What Changes On 1 October 2026

The UK's right-to-work regime is undergoing a fundamental transformation that will extend compliance obligations far beyond traditional employment relationships. From 1 October 2026, businesses engaging contractors, agency workers, platform-based workers, and complex supply chains will face new liability risks that travel up entire contracting chains. Understanding these changes and implementing the required contractual terms, substitution controls, and identity verification systems is now critical for orga
United KingdomEmployment and HR
Mishcon de Reya LLP
Mishcon de Reya LLP
Article

Employment Case Law Update | Autumn 2026 – Unfair Dismissal, Equal Pay And Discrimination

Recent UK employment law decisions have reshaped how employers must approach part-time worker protection, philosophical belief discrimination, freedom of speech in academic settings, and equal pay claims. These landmark cases establish new precedents for workplace policies, disciplinary procedures, and compensation structures that could significantly impact organizational practices.
United KingdomEmployment and HR
Shakespeare Martineau LLP
Shakespeare Martineau LLP
Article

Acas Publishes Fully Revised Draft Code Of Practice On Disciplinary And Grievance Procedures

On 30 July 2026, Acas published a fully revised draft Code of Practice on Disciplinary and Grievance Procedures, marking the first comprehensive update since 2015. The proposed changes introduce significant new requirements around informal resolution, reasonable adjustments for disabled workers, and updated guidance on suspension, mediation, and the right to be accompanied at workplace meetings.
United KingdomEmployment and HR
Winckworth Sherwood LLP
Winckworth Sherwood LLP
Article

Reward Autumn Update 2026

The autumn 2026 edition of the Reward update examines significant proposals to reform directors' remuneration reporting requirements, including changes to the DRR and removal of the annual shareholder advisory vote. It also covers FCA consultation on solo-regulated firms' remuneration, the impact of Employment Rights Act changes on share plans, equal pay reform proposals, and updates to AIM rules affecting corporate governance and remuneration disclosure.
United KingdomEmployment and HR
Macfarlanes LLP
Macfarlanes LLP
Article

Employment Bulletin - September 2026

The UK Government is consulting on sweeping reforms to equal pay law that would introduce mandatory pay transparency in job adverts, reinstate statutory questionnaires for discrimination disputes, and create a new enforcement unit with investigative powers. These proposals, alongside recent tribunal decisions on union inducements, restrictive covenants, and discrimination protections, signal a fundamental shift in how employers must approach pay equity and workforce management.
United KingdomEmployment and HR
Slaughter and May
Slaughter and May
Article

Andy Burnham And The Future Of Employment Law: What Can We Expect?

As Parliament enters its summer recess, attention turns to how new Prime Minister Andy Burnham's leadership may shape the future of employment law in the UK. With many Employment Rights Act 2025 reforms still pending implementation, his track record as Greater Manchester mayor offers insights into potential policy directions. Will his commitment to 'good employment' principles signal further workplace reforms beyond the current legislative agenda?
United KingdomEmployment and HR
Penningtons Manches Cooper LLP
Penningtons Manches Cooper LLP