asked and answered
Yes but these are relatively unusual. In most circumstances as long as you are non-UK resident and intend to remain so for at least five complete UK tax years the benefits to you can be immense. If, however, your fund contains valuable rights these may not be economically efficient to transfer. An example of such rights might be Guaranteed Annuity Rates (some we have seen in excess of 17%) or protected rights with annual high adjustments.
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