Relocating from the UK permanently

In connection with QROPS the following points need to be noted:

• The beneficiary must be compulsorily domiciled in Switzerland
  
• The beneficiary must be at least 55 years old at the time of the transfer
• The pension assets to be transferred have to total at least CHF 100'000
• At the date of the payment the HRMC will check if the insured person has been taxable in the UK for the past 10 fiscal years (tax year as per April 6)