A brief guide to QNUPS Pensions from Pryce Warner International Group. http://www.prycewarner.com/pg-qnups-pension-scheme-166.html

1. QNUPS Pensions
An Offshore Pension Offering High Net Worth UK Residents or UK Expatriates Tax
Efficient Pension Planning.
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2. QNUPS Pension Scheme Benefits
What are the Benefits of transferring assets into a QNUPS?
No Upper Limit On Contributions
Investment potential irrespective of age
You can continue to invest after retirement
Available to UK resident/domicile and non-resident members
Proceeds are paid out gross
Greater flexibility when paying into the scheme compared with UK pensions
While a QNUPS can be structured to reduce tax burden, especially inheritance tax burden,
it is a Pension Plan and not a tax avoidance scheme.
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3. QNUPS
Qualified Non-UK Pension Scheme
Introduced on the 15th of February 2010, QNUPS take advantage of changes introduced
by statutory Instrument No.51
If a QNUPS is used as a legitimate Pension Scheme no UK based Inheritance Tax will be
owed. Inheritance Tax in your country of residence may still apply.
Available to those who are U.K. domiciled (whether U.K. resident or not) as well as British
Expats throughout the world
Significantly Reduced Tax Burden, particularly vis a vis Inheritance Tax
Ensure that your pension plan assets pass to your beneficiaries of your choice
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4. Principal Benefits of QNUPS
No limit on contributions into the scheme
Excellent retirement planning structure
No requirement to buy an annuity
Assets held in plan grow free of taxation
Upon death your chosen beneficiaries will receive the assets from the
QNUPS
You do not need to receive an income directly from employment to allow
you to make a contribution
Assets that can be transferred include; residential or commercial
property, works of art, cash, cars, equity investments and shares, horses
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5. Additional Benefits
Inheritance Tax: Depending on your country of residence, inheritance tax liability can be greatly
reduced and in some cases eliminated entirely
Investments: Investment opportunities in a wide range of asset classes. Our QNUPS can provide
access to bespoke commercial property opportunities.
Estate Planning: Our QNUPS can be used to transfer benefits tax-efficiently to your beneficiaries.
Fees: Transparent and cost efficient fee structure
Regulation: Our Guernsey QNUPS is fully approved and complies with the Guernsey Financial
Services Commission, which is the regulatory body for the financial sector in Guernsey
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6. Why Pryce Warner International Group?
More than 40 Years of Experience In Dealing with the Needs of Expats Throughout
the World
Each Client has a Personal Account Representative
Greater Control over Their Investment Management
Greater Breadth of Investment Opportunities
Increased Estate Planning Opportunities
Transparent Costs
Clear & Concise Investment Reporting
24/7 Web Access to Accounts
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7. Investment Options
Our Clients have a wide range of investment options available to them and in
order to ensure these are fully taken advantage of, we offer a Professional
Review & Advice service.
Particular attention will be paid to your withdrawal requirements & the
currencies required.
All our portfolios are Multi-Currency and Globally Diversified.
Freedom to manage the assets within the plan in accordance with ever-
changing financial situations.
Direct access to your own pension plan advisor
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8. Our Fund Performances as at 1st February 2013
Performances are Shown in %Annual Compound Rates of Growth
See next slide for relevant fund details
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9. Pryce Warner lnternational Growth Portfolio
This Portfolio is a Multi-Currency Globally Diversified Equity Portfolio providing
comprehensive access to markets around the world & provides a suitable structure for
investors requiring regular income provision.
Pryce Warner lnternational Growth & lncome Portfolio
This Portfolio is a Multi-Currenry Globally Diversified Equity Portfolio providing
comprehensive access to markets around the world whilst at the same time providing
added focus for the regular income needs of investors.
Pryce Warner lnternational Bond & lncome Portfolio
This Portfolio is a Multi-Currency Globally Diversified Portfolio providing comprehensive
access to Bond & lncome Producing lnvestments around the world whilst at the same
time providing for the regular income needs of investors.
Pryce Warner lnternational Property & lncome Portfolio
This Portfolio is a Multi-Currency Globally Diversified Property Portfolio providing
comprehensive access to property markets around the world. The portfolio allows
complete liquidity whilst at the same time accessing & investing in the global property
markets in a diversified & balanced manner.
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10. Pryce Warner International Group QNUPS Reporting
Requirements to HMRC
There are no reporting requirements to HMRC when setting
up a QNUPS.
QNUPS are available in non-UK jurisdictions where the
pension arrangement offered meets the HMRC criteria for
being a QNUPS. Guernsey is one such jurisdiction and is
also an internationally recognised centre of excellence for
the management and administration of pension
arrangements.
Guernsey, with its close proximity to the UK, in-depth
understanding of UK pension legislation and its high
percentage of qualified financial professionals is an ideal
location for QNUPS.
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11. Application Process
Complete a Pryce Warner International Group QNUPS application form
We Will Review the Assets you Propose putting into the QNUPS
PWI Produces a Written Proposal stating costs involved
Proposal is Discussed with the Prospective Client
Client Submits Copy of Passport & Proof of Address
Client receives all Transfer Documentation for Completion and Submission to PWI
Assets are Transferred into the QNUPS Plan
Clients can then view their Accounts online 24/7 &/or receive quarterly reports
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12. QNUPS Transfer Process
Benefits transferred in cash or in-species
Assets that can be transferred include; residential or commercial property, works of art,
cash, cars, equity investments and shares.
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13. QNUPS Fees
Initial Set up Fee £1250 (min)
Initial Fees are one-off, in advance and include obtaining due diligence in accordance with our
regulatory requirements, preparation and completion of all necessary documentation for the
trustees and previous administrator, monitoring the application process and liaising with your
advisor.
Annual Trustee Administration Fee £1250 (min)
The Trustee administration is charged annually in advance for the provision of services.
These fees do not apply to specialised investment assets or where they are held with an offshore
company (e.g. property and private equity). Fees will be in accordance with the Pryce Warner
International Group Limited fee schedule in place at the time. Any additional professional work
requested by the Member will be quoted for in advance. These fees will be calculated by reference
to the time involved, complexity and the specific requirements of the work required.
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14. In summary…
We are an INDEPENDENT Consultancy Group with over 40 YEARS experience
We have a PROVEN TRACK RECORD
We work with the WORLD’S BEST INVESTMENT MANAGERS
We provide a PERSONAL SERVICE for our clients
24/7 Online Access to Accounts
We are Happy to Provide Existing Client Testimonials to New Clients
ARE YOU ON THE RIGHT TRACK FOR YOUR FINANCIAL
FREEDOM & INDEPENDENCE?
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15. QNUPS Pensions
International Pension Planning Division
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