Section 244J | Persons liable to charge

(1)In the case of a recognised transfer to a QROPS, the persons liable to the overseas transfer charge are—

(a)the scheme administrator of the registered pension scheme from which the transfer is made, and

(b)the member,

and their liability is joint and several.

(1A)In the case of a relieved relevant non-UK scheme transfer, the member is liable to the overseas transfer charge.

(2)In the case of an onward transfer, the persons liable to the overseas transfer charge are—

(a)the scheme manager of the QROPS, or former QROPS, from which the transfer is made, and

(b)the member,

and their liability is joint and several.

(3)Subsections (1) and (2) are subject to subsection (4), and subsections (2) and (4) are subject to subsection (5).

(4)If a recognised transfer to a QROPS or an onward transfer is one required by section 244B ... to be initially assumed to be excluded by that section but an event occurring before the end of the relevant period means that the recognised transfer to a QROPS or an onward transfer is not so excluded, the persons liable to the overseas transfer charge in the case of the recognised transfer to a QROPS or an onward transfer are—

(a)the scheme manager of any QROPS, or former QROPS, under which the member has, at the time of the event, ring-fenced transfer funds in which any of the sums and assets referred to in section 244K(6) in the case of the transfer are represented, and

(b)the member,

and their liability is joint and several.

(5)The scheme manager of a former QROPS is liable to the overseas transfer charge in the case of a transfer (“the transfer concerned”) only if the former QROPS—

(a)was a QROPS when a relevant inward transfer was made, and

(b)where a relevant inward transfer was made before 9 March 2017, was a QROPS at the start of 9 March 2017;

and here “relevant inward transfer” means a recognised or onwards transfer to the former QROPS (at a time when it was a QROPS) of sums and assets which, to any extent, are represented by sums or assets transferred by the transfer concerned.

(6)A person is liable to the overseas transfer charge whether or not—

(a)that person, and

(b)any other person who is liable to the charge,

are resident ... in the United Kingdom.