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Get UK APSS 263 notes 2012

Verseas scheme, the UK legislation will still continue to apply to payments from the transferred fund. This is regardless of whether you are resident in the UK or not at the time of the payment. More detailed information on the charges and when they may apply can be found in the Registered Pension Scheme Manual (RPSM). Go to www.hmrc.gov.uk If the transfer is not made to a QROPS then the transfer will not be a ‘recognised transfer’ and will lead to unauthorised payments tax charges. Some ove.

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