During a late-night conversation, Stefan and I discover we’ve got more in common than we thought: a love of chess, family members who have cast us aside, and a mutual attraction.įor the first time in my life, I’m with someone who sees me. Stefan’s unique skills make him perfect for me, but can they lead to a lasting relationship?Ī sleeping disorder means I keep odd hours. Find out more about Overseas pension schemes.Tropes: BDSM, housemates-to-lovers, found family, hurt/comfort

It’s your responsibility to find out if you have to pay tax on any transfer of pension savings. HMRC cannot guarantee these are ROPS or that any transfers to them will be free of UK tax. You should seek suitable professional advice, including from a regulated financial adviser. 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. Tax relief is given on pensions to encourage saving to provide benefits in later life.

Find out about the changes for ROPS requirements. HMRC will also charge penalties in appropriate cases. This includes where the ROPS requirements have changed and where taxpayers are overseas.

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. You’ll need to check that the scheme you’re transferring to on or after that date meets the new requirements. The requirements to be a ROPS changed from 6 April 2017. Sometimes the list is updated at short notice to temporarily remove schemes while reviews are carried out, for example where fraudulent activity is suspected. If this date falls on a weekend or UK public holiday the list will be published on the next working day. 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.Īn updated list of ROPS notifications is published on the 1st and 15th day of each month.

Keep Me on Edge by Colette Davison