{
  "url": "https://openlegislation.uk/finance-act-2004/section-244J",
  "json_url": "https://openlegislation.uk/finance-act-2004/section-244J.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "section/244J",
  "kind": "section",
  "number": "244J",
  "heading": "Persons liable to charge",
  "text": "(1) In the case of a recognised transfer to a QROPS, the persons liable to the overseas transfer charge are—\n(a) the scheme administrator of the registered pension scheme from which the transfer is made, and\n(b) the member,\nand their liability is joint and several.\n(1A) In the case of a relieved relevant non-UK scheme transfer, the member is liable to the overseas transfer charge.\n(2) In the case of an onward transfer, the persons liable to the overseas transfer charge are—\n(a) the scheme manager of the QROPS, or former QROPS, from which the transfer is made, and\n(b) the member,\nand their liability is joint and several.\n(3) Subsections (1) and (2) are subject to subsection (4), and subsections (2) and (4) are subject to subsection (5).\n(4) If a recognised transfer to a QROPS or an onward transfer is one required by section 244B ... to be initially assumed to be excluded by that section but an event occurring before the end of the relevant period means that the recognised transfer to a QROPS or an onward transfer is not so excluded, the persons liable to the overseas transfer charge in the case of the recognised transfer to a QROPS or an onward transfer are—\n(a) the scheme manager of any QROPS, or former QROPS, under which the member has, at the time of the event, ring-fenced transfer funds in which any of the sums and assets referred to in section 244K(6) in the case of the transfer are represented, and\n(b) the member,\nand their liability is joint and several.\n(5) The scheme manager of a former QROPS is liable to the overseas transfer charge in the case of a transfer (“the transfer concerned”) only if the former QROPS—\n(a) was a QROPS when a relevant inward transfer was made, and\n(b) where a relevant inward transfer was made before 9 March 2017, was a QROPS at the start of 9 March 2017;\nand here “relevant inward transfer” means a recognised or onwards transfer to the former QROPS (at a time when it was a QROPS) of sums and assets which, to any extent, are represented by sums or assets transferred by the transfer concerned.\n(6) A person is liable to the overseas transfer charge whether or not—\n(a) that person, and\n(b) any other person who is liable to the charge,\nare resident ... in the United Kingdom.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 244A-244N and cross-heading inserted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 11"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 244J(1A) inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 55(2), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 244J(4) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 55(3), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 244J(4) omitted (with effect in accordance with s. 32(6) of the amending Act) by virtue of Finance Act 2025 (c. 8), s. 32(3)(a)(6) (with s. 32(7)(8))"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 244J(6) omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 15(3)(j)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/section/244J",
    "retrieved_at": "2026-10-29T09:17:16.113356+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}