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What is QROPS 10 years tax rules?

The first 10 years tax rule as follows

QROPS trustee is required to let the HMRC know of any payments, withdrawals, or transfers made from the QROPS. Post the first 10 years, the QROPS trustee is no longer required to let the HMRC know of any payments, withdrawals, or transfers made from the QROPS.

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