reside abroad but are domiciled in the UK would benefit from a QNUPS. Expatriates resident and domiciled overseas, but who also have UK based pension assets that they wish to transfer, would benefit more from a QROPS. Furthermore, QNUPS offer a wider range of asset classes than QROPS. References Pensions in the United Kingdom 2010 establishments in the United Kingdom ^ 7. QNUPS life insurance retrieved 20 July 2021