The document provides information about the Qualifying Recognised Overseas Pension Schemes (QROPS) List published by HMRC, including changes made in April 2012. It notes that some schemes have been removed from the list due to failing to meet new conditions introduced in 2012. The purpose of the list is to help UK pension schemes with due diligence when transferring funds overseas, but inclusion on the list does not represent endorsement or verification by HMRC. The list itself provides the names of over 500 overseas pension schemes that have notified HMRC they meet QROPS conditions.