UK Pension Guides
UK Pension Guides for Expats
446 in-depth guides covering all aspects of UK pension planning for expats and internationally mobile clients — from QROPS and DB transfers to drawdown, State Pension, and pension tax planning.
Pension Transfers & International Planning
QROPS, DB transfers, overseas transfer charge, divorce orders and lost pensions.
DB Pension Transfer Suitability Report: What the Process Involves
A detailed explanation of the regulated suitability report process for defined benefit pension transfers, including what advisers must assess and how to prepare.
Read guide →DB Pension Transfer Suitability: Why Most Are Unsuitable and the 5 Cases Where It May Not Be
What a pension transfer value analysis covers, the critical yield calculation, suitability standards, and the specific personal circumstances in which a defined benefit transfer may be suitable — including terminal illness, large estate, no spouse, and international mobility.
Read guide →Defined Benefit Pension Transfers: Understanding Critical Yield and Transfer Values
Defined benefit pension transfers involve weighing a guaranteed income for life against a capital sum — and the critical yield is the key metric that quantifies the trade-off. Most people should not transfer, but understanding the numbers is essential.
Read guide →Enhanced Transfer Values (ETVs) from DB Pension Schemes: A Complete Guide
What enhanced transfer values are, why schemes offer them, how to evaluate whether accepting is in your interest, and the regulatory framework governing the advice process.
Read guide →Finding Lost Pensions: The Complete Guide to Tracing UK Retirement Savings
Millions of UK pension pots go unclaimed every year. This guide explains how to use the Pension Tracing Service, contact old employers, check HMRC records, and consolidate lost pensions into a manageable strategy.
Read guide →Found Your Lost Pensions: What to Do Next — Consolidation or Keep Separate?
Finding a lost pension is the beginning, not the end, of the process. Each pension you locate must be assessed individually — for guaranteed benefits, scheme charges, investment options, and its role in your overall retirement plan. We walk through the consolidation decision framework we use with our clients.
Read guide →From CETV to Completion: The DB Pension Transfer Process Step by Step
Transferring a defined benefit pension is one of the most significant and carefully regulated financial decisions an individual can make. The process — from requesting a Cash Equivalent Transfer Value through to funds arriving in a SIPP or QROPS — involves several distinct stages, legal requirements, and potential pitfalls. We explain each step clearly.
Read guide →How Defined Benefit Pensions Are Valued: CETVs Explained
The CETV is the critical figure in any defined benefit pension transfer decision — yet most members don't fully understand how it is calculated, what drives it, and why it changes over time.
Read guide →How to Trace Lost or Forgotten UK Pensions
A practical step-by-step guide to tracing lost or forgotten UK pensions, what to do when you find them, and how to decide whether to consolidate or leave them.
Read guide →How to Trace a Lost or Frozen UK Pension
An estimated £31 billion sits in lost or unclaimed UK pension pots, according to Pensions Policy Institute research. Job changes, address changes, and company mergers leave behind pension entitlements that individuals simply lose track of. We explain the tracing process, the tools available, and what to do once you find a pension.
Read guide →Malta QROPS After Brexit: The European Expat's Pension Transfer Explained
Malta remains a widely used QROPS jurisdiction for UK expats living in the European Union, but the landscape has changed significantly — including the abolition of the EEA overseas transfer charge exemption in October 2024. Here is what you need to know in 2026.
Read guide →Malta QROPS: The Complete Guide for UK Expats
Malta is the leading destination for UK expats transferring pension savings overseas via a QROPS. This guide covers the structure, tax treatment, investment flexibility, withdrawal rules, and when a Malta QROPS is — and is not — the right choice.
Read guide →Occupational Pension Transfers: From Workplace Scheme to SIPP Abroad
A guide to transferring a deferred occupational pension to a SIPP when living abroad, covering the advice requirement, defined contribution transfers, defined benefit transfer rules, and cross-border considerations.
Read guide →Pension Earmarking vs Pension Sharing on Divorce: A Complete Comparison
When a couple divorces, UK pension assets can be divided by earmarking or pension sharing orders. This guide explains the key differences, why earmarking is rarely used today, how pension sharing works in practice, and the specific planning considerations for high-value and internationally mobile divorces.
Read guide →Pension Offsetting vs Pension Sharing in Divorce: Making the Right Choice
When pensions are the largest asset in a divorce, the choice between offsetting and sharing has lifelong financial consequences. This guide explains both routes clearly.
Read guide →Pension Sharing Orders on Divorce: A Complete Guide
Pension sharing orders are one of the most complex elements of divorce financial settlements. This guide explains how debit and credit mechanics work, DB scheme implementation, CETV valuations, and the key differences between sharing, offsetting, and earmarking.
Read guide →Pension Sharing and Offsetting in Divorce: International Considerations
Pensions are frequently the most valuable asset in a UK divorce settlement — often exceeding the value of the family home. For international couples or those with overseas pension arrangements, the complexity increases significantly. This guide covers the three approaches to pensions in divorce, how jurisdiction affects UK pension rights, and the specific complications that arise with QROPS.
Read guide →Pension Sharing in International Divorce: How It Works
Pension sharing in divorce becomes significantly more complex when either spouse holds overseas pension assets, QROPS, or foreign pension plans alongside UK arrangements. Full disclosure of all pensions in all jurisdictions is essential.
Read guide →Pensions and Divorce: Pension Sharing Orders, CETVs, and Overseas Considerations
A comprehensive guide to pension division on divorce: pension sharing orders versus pension attachment, how CETVs are calculated and used, actuary fees, pension debits and credits, overseas pensions in UK divorce proceedings, and implementation across different scheme types.
Read guide →Pensions in Divorce Financial Settlements: A Guide for UK Expats
Pension is frequently the largest marital asset after property, yet it is often the least well understood and most poorly handled in divorce financial settlements. For UK expats, additional complexity arises from international court proceedings, overseas pensions, non-resident spouses, and the difficulty of enforcing orders across borders. This guide explains the full financial settlement picture for expats and the professional roles involved in getting it right.
Read guide →QROPS Comparison: Malta vs New Zealand vs Gibraltar
A detailed comparison of Malta, New Zealand, and Gibraltar QROPS: income treatment, UK-DTA protection, the 25% overseas transfer charge, drawdown flexibility, and how to choose the right jurisdiction for your circumstances.
Read guide →QROPS Explained: Qualifying Recognised Overseas Pension Schemes in 2026
QROPS allow UK pension assets to be transferred to an overseas pension scheme, but the rules are strict and the 25% overseas transfer charge applies in most cases. This guide covers what qualifies post-2017, which jurisdictions remain viable, suitable candidates, and the key comparison with deferred UK pensions and SIPPs.
Read guide →QROPS Explained: Should You Transfer Your UK Pension Abroad?
QROPS allow UK expats to transfer their pension pot to an HMRC-approved overseas scheme. Whether it makes sense depends on your country of residence, pension size, and long-term plans.
Read guide →QROPS Jurisdiction Comparison: Malta, Gibraltar, New Zealand and Australia
A detailed comparison of the leading QROPS jurisdictions for UK expats — Malta, Gibraltar, New Zealand, and Australia — covering tax treatment, HMRC recognition, and practical suitability.
Read guide →Speak to a pensions specialist
Our qualified advisers can review your pension position across QROPS, SIPPs, DB transfers and expat pension planning — and where UK-regulated transfer advice is required, it is provided by an FCA-authorised Pension Transfer Specialist we work with.
Get qualified pension advice
We advise on QROPS, SIPPs, DB transfers and all aspects of expat pension planning — and where UK-regulated transfer advice is required, it is provided by an FCA-authorised Pension Transfer Specialist we work with. Pension transfers involving defined benefits over £30,000 require regulated advice.