QNUPS Guide

Your guide to QNUPS: qualifying non-UK pension schemes

A QNUPS is an overseas trust that is effectively an international pension scheme. It is often used by high net worth individuals who have already reached their income tax relief and/or lifetime benefit limit on UK registered pensions or by individuals overseas who are no longer able to contribute to their UK registered pension plan. A QNUPS provides tax benefits similar to UK registered pensions.

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