To transfer a UK pension to another country, the receiving scheme must be a QROPS: on HMRC's list as updated on 2 November 2026, India had 37 such schemes, Switzerland two and the US none.

Can you transfer a UK pension to another country?

Yes, for pension savings held in a scheme, but only to an overseas scheme that is a qualifying recognised overseas pension scheme (QROPS). Checking that status falls to you, with help from the overseas scheme, your UK provider or an adviser. Without it, GOV.UK warns, your UK scheme "may refuse to make the transfer", or you will "have to pay at least 40% tax on the transfer". Tell the FCA-authorised adviser which country you have in mind when they ring, as the answer differs by destination; the form on this page begins the free call-back.

Two things sit outside the route altogether: the State Pension, and some public sector pensions. Both are covered in the next section. What a QROPS is explains the basics, and how a transfer works in the UK covers ordinary moves between UK providers.

Which pensions cannot be moved abroad?

The State Pension is paid by DWP and is not a pot held in a scheme, so the QROPS route does not apply to it. What you can do is claim it from abroad, starting no earlier than 4 months before State Pension age, and have it paid into a bank in the country where you live. Yearly increases depend on where you live: DWP's list of countries where they are paid includes Switzerland and the USA but not India, and anywhere not on that list the pension does not go up each year. The State Pension explained has the wider picture.

Unfunded public sector schemes, which include the NHS and Teachers' pensions, are also restricted. Under 2015 regulations, money cannot move out of such a scheme into a QROPS able to provide flexible benefits. Whether any route exists for your scheme depends on its rules, so check with it directly.

For defined benefit pensions generally, the FCA and The Pensions Regulator "believe it's in most people's best interests to keep their DB pension", and appropriate independent advice is required where safeguarded benefits, such as a defined benefit pension, have a transfer value above £30,000. Whether a QROPS is a good idea weighs the risks.

What does HMRC's list show for India, the US and Switzerland?

HMRC publishes a notification list of overseas schemes that have told it they meet the conditions and asked to be listed. New versions appear on the 1st and 15th of each month, or the next working day. On the version last updated on 2 November 2026, the list showed:

  • India: 37 entries, each a named plan from an Indian life insurer, such as annuity and pension plans.
  • Switzerland: two entries, the CERN Pension Fund and the Independent Freizuegigkeitsstiftung.
  • United States: no section for the country at all.

That is what the list showed on that date, and it changes twice a month, so look at HMRC's current list before you act. Appearing on it is a starting point only. HMRC states: "We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax." A scheme can also be taken off at short notice while a review is carried out. How to read the HMRC list goes through an entry, and which countries have QROPS compares places.

Whether a scheme in the US, or anywhere else, can actually receive your money is a question for that scheme, your UK provider and an adviser who knows the tax rules on both sides of the move.

Would the 25% charge hit a move to India, the US or Switzerland?

A 25% tax can fall on a transfer abroad, depending on the country the QROPS is based in and on your available overseas transfer allowance. Where no exemption applies, it is charged on the whole amount sent; where one does apply but the transfer is over the allowance, only the excess is charged. The allowance is usually £1,073,100, or more with a protected allowance, and the overseas transfer allowance has the detail.

The exemption most people look for is living in the country the QROPS is based in. Someone planning a move to Switzerland or India who is still living in the UK on transfer day does not meet it. If you then move to the country your QROPS is based in within 5 years of the transfer, form APSS 241 to your scheme administrator brings a refund; moving away from that country within those 5 years means the 25% is due. Transfers to a QROPS provided by your employer are usually not taxed, so ask the scheme.

Many older articles say transfers to the European Economic Area (EEA) escaped the charge. That exclusion, section 244C, covered a QROPS in an EEA state or Gibraltar and was removed by the Finance Act 2025 for any transfer from 30 October 2024 onward, except where the request predated it and the money moved before 30 April 2025. Switzerland is not a member of the EEA, so that exclusion did not cover a Swiss scheme. The Ireland page shows how the same-country test works in practice, and HMRC's QROPS rules cover the conditions in full.

Can you keep your UK pension and draw it abroad instead?

Often yes, and for many people moving abroad this is the simpler path: the pension stays in the UK scheme and is paid to you overseas. Tax then depends on where you are resident. UK income can be taxed by both the country you live in and the UK, and a double-taxation agreement between the two may mean you do not pay twice, through relief before tax or a refund afterwards. Under those agreements, GOV.UK notes, most government pensions from the UK, civil service ones among them, are taxed only in the UK. HMRC's double-taxation digest lists the countries with an agreement and how pension income is treated, and there are claim forms specific to the United States and Switzerland. What the other country taxes is a matter for advice there too.

What happens to a pension when you move abroad, drawdown for a non-UK resident and QROPS versus an international SIPP look at the options. If you already hold pensions in several countries, combining pensions from different countries is the page to read, and moving a QROPS back to the UK covers returning.

How do you check an offer to move your pension overseas?

Pension scams often arrive as offers to move money abroad. The FCA says: "If you get a call out of the blue (a cold call) about your pension, the safest thing to do is hang up." It adds that you should never take advice from the firm that rang you. Its pension scams page lists the warning signs.

A call you asked for is a different matter: the FCA-authorised adviser phones back, without charge, only when a reader asks; the form on this page books one about your overseas move, and naming where you plan to settle helps, since residence drives the tax result.

What readers ask about India, the US and Switzerland

Can I transfer my UK pension to India?

Possibly, if the Indian scheme is a QROPS. HMRC's list showed 37 India entries on 2 November 2026, all of them plans from Indian life insurers, but a listing does not guarantee QROPS status and the 25% charge may apply.

Can I transfer a UK pension to the US?

The list had no section for the United States on 2 November 2026. Ask your UK provider about any specific scheme and have an adviser confirm its status before you start.

Is a UK pension transfer to Switzerland possible?

The list showed two Swiss entries on that date. Switzerland is not in the EEA, so the removed EEA exclusion did not apply to it, and the 25% charge depends on your residence and allowance.

Do I need to transfer my pension to retire abroad?

No. A UK pension can normally stay where it is and be paid to you abroad, though tax and how you are paid can change.

Where do I check whether a scheme is on HMRC's list?

On HMRC's notification list on GOV.UK, linked above. It only names schemes that asked to be included, so it is not a guarantee.