Qualifying Non UK Pension Scheme
The Pension Plan for UK High Earners

You should take out a QNUPS if:

  • You earn, including bonuses, a very substantial income and
  • You want to top up your pension in the most tax-efficient and flexible way

What are the advantages?

  • Tax efficient pension planning for high income UK residents
  • QNUPS grow free of Capital Gains Tax
  • QNUPS protect you and your heirs from IHT (Inheritance Tax)
  • QNUPS are not subject to UK Pension Sharing Orders on Divorce
  • Frequently more tax-efficient and flexible than UK Pensions
  • Frequently more tax efficient than owning assets personally

How do I fund my QNUPS?

  • You can pay income or bonuses into your QNUPS
  • There is no absolute limit on contributions into your QNUPS
  • Very substantial contributions are generally allowable, subject to your status
  • There is no Annual Allowance restriction
  • There is no Lifetime Allowance restriction
  • Your can also transfer cash, or assets or family wealth into the QNUPS
  • Contributions should be from individuals, not from their employers

How do I get at my money?

  • From age 55 you can take 25% tax free cash; possibly more than this
  • If you need cash before age 55 you can often take out cash tax-free as a loan

What happens when I die?

  • On death, the funds go to your heirs/beneficiaries totally free of IHT
  • The assets are IHT free immediately
  • There is no 7 year qualification period
  • With all other IHT planning you have to give your assets away


Notes for IFAs

  • Brooklands Pensions offer QNUPS in both Guernsey and IOM
  • Our QNUPS are non-UK Pension Schemes that provide both IHT protection and gross growth
  • They are suitable for very high income UK residents and High Net Worth individual wherever they live in the world
  • Full marketing and technical data will be provided to you