According to HMRC's FAQ, a QROPS provider does not have to report to HMRC once the individual has left the UK for 5 years or more (has not been tax resident in the UK)

Q. Can you confirm that QROPS reporting ceases after a UK individual has been absent from the UK for more than 5 full years?

A. Under regulation 3(3) of SI 2006/208 a QROPS will not have to report to HMRC a payment (or a deemed payment) if the member is not tax resident in the UK when the payment is made and has neither been UK resident in that tax year nor in any of the previous five tax years. But a QROPS will need to check on the position when a payment is made as the member could have become UK resident again after a period of non-residence.[I]

Silly question, but how would a QROPS administrator know if the individual had been UK tax resident or not in the previous five years. How would the individual prove that?

Intrigued
Billy

The QROPS administrator would probably seek a written assurance from the individual in question.

This said, the policing of the QROPS regime on overseas pension schemes appears to rely significantly on the goodwill of the administrators of the overseas schemes.

Best regards.