ba9b7ee3_of_your_QROPS_Pension_Transfer__0
[Guernsey] Post retirement pre 75, return of fund less 35% tax charge. Post retirement post 75, return of fund less tax. [Hong Kong] Post retirement pre 75, return of fund less 35% tax charge. Post retirement post 75, return of fund less tax charge up to 82%. Alternatively, in both cases, a spouse’s/dependant’s pension could be paid. [0] 
What happes if the client dies after retirement (during the first 5 years of non-UK residency)?
Jurisdiction of your QROPS Pension Transfer
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