HMRC maintains a searchable notification list of overseas pension schemes that have confirmed their eligibility to qualify as recognised overseas pension schemes. Customs and logistics professionals handling cross-border pension transfers or reviewing employee benefit arrangements can check this list to verify scheme status and compliance with HMRC requirements. The list helps organisations identify which foreign pension schemes meet the conditions set out in UK tax legislation for recognised overseas pension scheme treatment.
Source: HMRC (GOV.UK) – Read the original