If you have accrued UK pensions, anybody can apply for a QROPS transfer. Once abroad, if you decide to return to the UK, the QROPS will become subject to UK pension regulations or you can transfer your QROPS back into a SIPP.
If you haven’t been a resident of the UK for the past five tax years, the QROPS will be subject to the laws in which country it is based. You can, however, take pension income with no limits and no deduction of tax at source (although taxation will apply in accordance with your current country of residence).
To read more about the subject, please visit our QROPS page.