ba9b7ee3_of_your_QROPS_Pension_Transfer__0
[Isle of Man] 100% return of fund to deceased’s estate/nomination with 0% tax charge or a spouse’s/dependant’s pension could be paid, subject to tax at applicable rates. [Guernsey] Balance of fund payable in accordance with member’s wishes. No Guernsey tax is payable pre-retirement. [Hong Kong] 100% of fund by-passing Probate to dependant. [0] 
What happens if the client dies before retirement (during the first 5 years of non-UK residency)?
Jurisdiction of your QROPS Pension Transfer
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