Who can move their pension into a QROPS?
Anyone who has been living overseas for 5 years or more and who has a UK ‘onshore’ pension scheme. As such, this scheme applies as much to Australians, New Zealanders and South Africans (and any other nationality) who have worked in the UK as to British expatriates. Most of the schemes are not available to US citizens and there can be problems with US residents; Individuals who have not been offshore for 5 years can also apply for a QROPS if they are sure they not going to return to the UK within 5 full tax years of leaving.