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Providers in Guernsey and the Isle of Man are trying to push the QROPS envelope to see how far the rules can be stretched before HM revenue and Customs takes action.


The current lump sum war kicked off late in 2010 when the Isle of Man parliament Cheap Under Armour Curry Womens Shoes , the Tynwald, voted to relax pension rules for providers based on the island.


The Isle of Man 50c legislation is an exemption that lets QROPS investors draw an enhanced tax free lump sum.


The mechanics are simple – HMRC’s QROPS rules say 70% of the fund must remain after lump sum drawdown to pay for the investor’s regular pension benefits.


The 50c rule abides with that to the letter – but goes further by saying the wording does not apply to interest on the transferred fund, and this amount can be drawn tax-free on top of the 25% allowed in the rules.


Cash lump sums are not necessarily tax free


Guernsey has a similar QROPS exemption rule – 40ee. This has sat on the statute book for years but has rarely been invoked.


For QROPS investors who want to maximise the cash they can draw down from their pension, the 50c or 40ee rules seem a no-brainer.


However, there is a devil in the detail. One of the key selling points of a Qrops pension is the fund is owned by a trust Cheap Under Armour Curry Mens Shoes , not the investor. This removes the unused fund from the investor’s estate on death along with any UK inheritance tax liability.


The risk for investors is drawing down a large lump sum in cash circumvents the hard work of estate planning to avoid IHT. As soon as an investor takes back ownership of the drawdown sum, the money becomes liable to IHT.


The key point is headline rates are OK to market a Qrops pension advice , but the best pension is not necessarily the one that pays the largest tax free cash lump sum.

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