MW IOM QROPS SIPP

This SIPP is a QROPS approved SIPP (click here to see more) but is also available to:-

  • Non IOM residents
  • Members who are 75 or older

This means it is possible to transfer UK pension funds offshore, quite legitimately, under QROPS rules, and may be of interest to clients who are:-

  • UK expatriates with UK pension funds
  • UK residents who are planning to emigrate
  • Foreign nationals with UK pension funds
  • People at or over 75 with ASP concerns
The Isle of Man has a benign tax regime (compared to UK) with low income tax, no IHT or CGT and zero rate Corporation Tax for most companies. There is no Stamp Duty.

And from 6th April 2008, the rules governing pensions change, meaning

  • Tax free cash increased to 30%
  • No compulsory purchase of annuity
  • No tax if death occurs prior to drawing benefit
  • Drawdown can continue after 75
  • 7.5% tax on surplus fund on second death (if benefits taken)
To learn more about this click on link here.

Clearly there is an opportunity here for good tax planning as these conditions compare favourably with the situation in the UK as regards pensions, however we should point out that:-

All QROPS transfers are treated by HMRC as Benefit Crystallisation Events

They are subject to a 5 year reporting period to HMRC

Good tax advice will be needed to gain full advantage

If you would like to know more please click on the link to download this leaflet
The MW IOM QROPS SIPP

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