A UK pension transfer to Ireland must go to an Irish scheme that counts as a QROPS, and it is taxed at 25% unless an exclusion applies, such as living in Ireland and staying within your overseas transfer allowance.

Can you transfer a UK pension to Ireland?

Yes, but only to a scheme that counts as a qualifying recognised overseas pension scheme (QROPS) for UK tax. GOV.UK says it is up to you to check this "with the overseas scheme or your UK pension provider or adviser". Whether the Irish scheme will accept the money is a separate question that its own rules and Irish law decide. Where you live and the type of pension decide the tax result. Ireland-bound savers wanting the UK rules explained should complete the form on this page before deciding; an FCA-authorised adviser calls them back free.

How a QROPS works is the starting point, and sending a UK pension to other countries covers the wider picture.

Which Irish schemes are on HMRC's ROPS list?

On its notification list, HMRC names schemes that say they satisfy the ROPS requirements and have asked to appear. Under Ireland you will find employer schemes such as a bank's group pension fund, personal retirement savings accounts (PRSAs) and buy-out bonds. The list is a starting point, not a clearance: HMRC says "We cannot guarantee these are ROPS or that any transfers to them will be free of UK tax."

HMRC may take a scheme off at short notice during a review, for example over suspected fraud. From 6 April 2025 the conditions for European Economic Area (EEA) schemes, Ireland among them, were brought into line with the rest of the world, so older brochures and articles may describe conditions that no longer apply. How to check HMRC's list and QROPS vs ROPS show how to confirm a scheme's status.

Is the overseas transfer charge still avoided for Ireland?

Not on the basis that Ireland is in the EEA. That exclusion has gone. Under the Finance Act 2025, section 244C of the Finance Act 2004 was removed for transfers made on or after 30 October 2024, with a limited exception for a transfer made in carrying out a request made before that date and completed before 30 April 2025. Before that, the exclusion covered a UK or EEA resident transferring to an Irish QROPS, which is what older articles describe.

The charge is 25% tax on a transfer to a QROPS unless an exclusion applies. For a move to Ireland, the one most readers will meet is the same-country exclusion. GOV.UK says you do not pay the tax if both of these apply:

  • you live in the country your QROPS is based in; and
  • the transfer does not exceed your available overseas transfer allowance.

HMRC's Pensions Tax Manual (PTM102300) says residence here means residence for tax purposes, and the test varies from country to country. The legislation measures residence over a set "relevant period": what is left of the tax year of the transfer, then five more years (or five years from the transfer if it is made on 6 April). GOV.UK also says you usually do not pay tax if you transfer to a QROPS provided by your employer, so check with the scheme.

What happens if you move country within five years?

The exclusion is only provisional while that period runs. If you move away from Ireland, the exclusion can be lost and the charge treated as arising at that point. GOV.UK asks for form APSS 241 to go to the scheme administrator when you move within 5 years of the transfer. You will "have to pay 25% tax on your transfer if you’ve moved away from the country your QROPS is based in" or get a refund if you have moved to it. If you plan to live in Ireland for only a few years, this is the rule to plan around. If you still live in the UK when you transfer, the same-country exclusion does not apply, so the charge is due unless another exclusion does. An adviser can explain how the test works for your own dates on the call-back.

The rules in full are on HMRC's QROPS rules.

Where does the overseas transfer allowance come in?

It caps how much can move without the charge, even when an exclusion applies. GOV.UK gives it as usually £1,073,100, which may be higher with a protected allowance. Only the excess is charged when the transfer is otherwise excluded. The overseas transfer allowance has the detail.

How are UK pensions taxed in Ireland?

As an outline only, and not Irish tax advice. Revenue, the Irish tax authority, says "In general, foreign pensions (including United Kingdom and United States pensions) are taxable sources of income in Ireland", but that some foreign pensions are not. A PAYE taxpayer in Ireland must tell Revenue about a foreign pension. Read Revenue's page on taxation of foreign pensions and ask an adviser in Ireland about your own case.

Payments coming out of the Irish scheme can also face UK tax, according to GOV.UK, depending on your UK residence history. Staying put is a choice too: what happens to your pension if you move abroad covers leaving it in the UK.

Should I transfer my UK pension to Ireland?

That depends on things this page cannot see, and it is a decision to make with advice. Points to weigh:

  • The tax. Whether the transfer is excluded, whether you stay in Ireland for the full period, and what the allowance leaves free.
  • What you give up. A guaranteed pension from a final salary scheme is not like a pot of money. The FCA and The Pensions Regulator "believe it’s in most people’s best interests to keep their DB pension", and the FCA warns a DB transfer can’t be undone. For safeguarded benefits worth more than £30,000, the law requires appropriate independent advice first.
  • Charges and investments. Compare what the Irish scheme charges with what you pay now: pension charges explains the UK side.
  • Getting it back. Moving a QROPS back to the UK may not be simple.

Whether it suits you is a judgement for a regulated adviser. Is a QROPS a good idea? sets out the pros and cons.

How do you spot a scam in an Ireland transfer offer?

Check any offer to move your pension abroad before you act. The FCA says an unexpected offer of a pension review described as free is designed to move your money into a high-risk scheme, and the money can end up in "unusual investments such as overseas property, forestry, storage units, care homes, biofuels or businesses you may not be familiar with". On cold calls the FCA is blunt: "the safest thing to do is hang up". It adds: "Never take advice from the company that contacted you."

An Irish address or an Irish name does not make a scheme safe. HMRC says its list is updated at short notice when fraud is suspected, so check a scheme's entry again shortly before you transfer. Use the FCA's pension scams guidance, and see pension transfer rules and red flags.

Practical points on an Ireland transfer

What form does my UK scheme need?

GOV.UK says form APSS 263 lists what you must give your UK administrator, and that the transfer will be taxed at 25% if you do not provide all the information the form asks for within 60 days of requesting the transfer. The steps are on the QROPS transfer process.

Can I use an Irish PRSA?

PRSAs appear in the Ireland section of HMRC's list, but a listing is not a guarantee. Only the provider can say whether a particular one takes UK transfers.

Do I have to live in Ireland first?

Living in the country your scheme is based in is one of the two conditions GOV.UK gives for avoiding the charge. If you transfer first and no exclusion applies, the 25% charge is on the whole amount transferred, but GOV.UK says form APSS 241 brings a refund if you move to your scheme's country within 5 years.

Does the State Pension move too?

It is not part of a private pension transfer. The UK State Pension explains how it works.

Weighing up Dublin or Cork? Savers heading west: complete the form on this page while plans are still open, for a free call covering the five-year test and UK tax on your transfer with an FCA-authorised adviser.