To maintain comparability between registered pension schemes and RNUKS, the Taxation of Pensions Act 2014 introduced legislation to:

• ensure that a payment from an overseas scheme that would be an UFPLS if paid from a registered pension scheme, can be taxed as pension income;
• ensure that flexibly accessing pension rights under a RNUKS will trigger the MPAA rules and that they are applied;
• apply the MPAA to pension savings made under a currently relieved non-UK scheme;
• require scheme managers of overseas pension schemes, scheme administrators of registered pension schemes and individual members to provide information in prescribed circumstances;
• provide that the new £100,000 limit for payments received during periods of temporary non-residence is a total limit for payments from registered pension schemes and overseas schemes; and
• align the tax treatment in relation to pension flexibility for registered pension schemes with those for overseas

The scheme administrator of a QROPS must notify HMRC that the scheme meets the conditions to be a recognised overseas pension scheme every five years.