Guide to Investing in QNUPS

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Guide To Investing In QNUPS


Introduction An increasing number of professionals of all nationalities have been moving and working abroad in the last decade. Whether you are a young executive or a high net worth individual with a diversified portfolio of global assets, you will have specific financial requirements and objectives. Offshore financial products and services can help you achieve financial security and provide you with the quality of life you require as an expatriate or international investor. Investing in international accounts is no longer the premise of the rich and famous; all expatriates living abroad may now enjoy flexibility, among other benefits, by investing their money overseas. The offshore financial industry has become more popular and financial institutions from around the world have entered the offshore market as a result of the high demand. There are now many providers that offer a broad range of services ranging from saving schemes to pension and retirement plans and wealth management accounts to lump sum investment products. Over the years, deVere has developed strong partnerships with some of the world’s leading investment houses and insurance companies, all of which offer some of the most competitive products in the marketplace and a high level of protection for the investor. In this guide, we provide you with essential information on Qualifying Non-UK Pension Schemes (QNUPS). QNUPS is the latest tax efficient pension scheme for expatriates which was introduced in 2010. We will explain what they are, what benefits they have to you as an expat and why they are essential in planning for your beneficiaries upon your death.

What are QNUPS? Pension schemes and effective retirement planning are essential for those who choose to relocate or retire abroad as financial independence is of paramount importance. Pensions which are frozen within the UK have been transferred into a QROPS schemes for the past few years, and now the introduction of QNUPS promises another potential tax efficient way to enjoy your pension. Qualifying Non-UK Pension Schemes (QNUPS) were bought into force on 15 February 2010 by HMRC, creating further opportunities for British expatriates to become more tax efficient on local taxes and inheritance tax (IHT). QNUPS allow individuals to keep investing their money into the scheme after they have taken their lump sum, for as long as they wish to. This differs from a QROPS where once you have taken the lump sum you will receive an income from the fund that is left.

Guide To Investing In QNUPS


Upon your death, the funds and assets you have left within a QNUPS become free of inheritance tax, allowing your beneficiaries to receive the money or possessions you wished them to receive. There is no maximum age to which you are able to invest in to a QNUPS.

What are the advantages of QNUPS for expats? QNUPS hold great advantages to those who invest within them, including that the fund is immediately free of inheritance tax and other local taxes that you could potentially have been liable for. Other advantages of QNUPS include:

• There is no maximum age in which you can invest within the scheme

• You do not need to receive income from employment to make a contribution

• There is no maximum limit of what you can invest into the scheme

• It is potentially very tax efficient and in most countries you are able to avoid local wealth taxes

• QNUPS avoid local laws on death duty, meaning you are able to choose who inherits your money

• Assets will grow free from tax

• You can hold both a QNUPS and QROPS but no reporting responsibilities are held unless the

QNUPS scheme holds assets from both.

• A QNUPS offers considerable investment flexibility and choice. Furthermore your assets can

be invested and any benefits taken in a currency of your choice, giving you the opportunity to remove currency risk.

• The trustees of a QNUPS have no reporting obligations to HMRC unless the scheme also holds

any assets transferred from an authorized UK pension scheme. You can have both a QROPS and a QNUPS. In essence QNUPS allow retired British expatriates to put their investable wealth into a pension structure and significantly improve their personal tax position and that of their heirs as a result.

QNUPS and Inheritance Tax (IHT) Inheritance Tax is usually paid on somebody’s estate when they die. It will also include the gifts and trusts made during that person’s lifetime. Typically, it is the executor or personal representative’s responsibility to pay inheritance tax using funds from the deceased’s estate. Usually inheritance tax is only due if the deceased’s estate is worth £325,000 or more, or £650,000 for married couples or those in civil partnerships. The estate includes houses, possessions, money and investments. The rate of IHT will depend on the type of investments and assets you hold and the country you lived in when you died, but can be as much as 40%. However, if you were to invest within a QNUPS these assets become immediately free of inheritance tax if you are living overseas, as well as other death duty charges which may be applicable in the country you live in. This will make the heartache of losing a loved one easier for your family as they will not have to face potentially heavy taxes.

Guide To Investing In QNUPS


Pension and retirement solution with a QNUPS QNUPS could potentially hold a valuable solution for your pension when moving abroad. It is important that you remain financially independent and are able to pass on your wealth as you wish. A QNUPS scheme allows you to do just this. At the deVere Group, our consultants work with some of the leading investment houses and insurance providers. All our employees have been trained to provide the best advice and are familiar with the local knowledge and requirements of the region you live in/may relocate to. We can advise on the different options that may help you maximise your wealth in order for you to look forward to a more secure financial future. If you would like to speak to a financial consultant about QNUPS, please contact us at info@devere-group.com. The advice we provide is free and without obligation.

Guide To Investing In QNUPS


www.devere-group.com invest@devere-group.com

The companies below are part of the deVere Group: deVere and Partners (UK) Ltd is authorised and regulated by the Financial Services Authority (469151). deVere Recruitment Ltd (503055) are an appointed representative of deVere and Partners (UK) Ltd. deVere and Partners Investment Services (Pty) Ltd is an Authorised Financial Services Provider in South Africa. deVere and Partners (Belgium) BVBA is authorised by the Banking Finance and Insurance Commission (CBFA) in Belgium and registered on the intermediaries register under number 61476, category insurance brokers. The following group of companies operates under the same license in Belgium: - deVere and Partners (Cyprus) - deVere and Partners (Belgium) Limited BVBA, succursale Luxembourg S.a.r.l. - deVere Germany GmbH

Copyright deVere Group 2010 Š All rights reserved


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