Surprisingly the answer is yes, and is a major change from pre April 2006 legislation. This means even a UK resident can transfer to a QROPS - but given the restrictions and tax considerations it is probably not worth doing so unless the pension member is expecting to imminently become an expatriate.

If your country of tax residency does not allow a UK pension transfer (such as the US), it is still possible to transfer to different jurisdiction that will accept such a transfer.

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