HM Revenue & Customs today inadvertently published the final guidance notes on the new regulations for Qualifying Recognised Overseas Pensions Schemes.
The new rules, due to take affect from the 6 April this year, were due to be published around the date of the Budget which will be held next week on the 21 March. However, they were unintentionally published for a short time on the HMRC website.
A source close to HMRC said an internal error led to it being published briefly.
A copy of the guidance notes can be viewed here...