A new 25% charge has been introduced for pension transfers made to qualifying recognised overseas pension schemes (QROPS). The measure took effect for transfers requested on or after 9 March 2017. Transfers will, however, be tax-free when:

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  the individual and the pension scheme are in countries in the European Economic Area (EEA);
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  if outside the EEA, the individual and the pension scheme are in the same country;
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  the QROPS is provided by the individual’s employer;
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  the QROPS is an overseas public service pension scheme and the individual is …