In most of the Retirement schemes there is an upper limit in the amount of contribution that one can make, but this is not the case with a QNUPS. There is practically no limit in terms of contributions. It also doesn't have any restrictions regarding age limits. One can continue to contribute as long as possible; this helps in the accumulation of large pool of funds. QNUPS is available to non-resident UK citizens, depending on the schemes and rules. But, unlike QROPS, you will not lose the IHT exemption, if you come back to UK within 5 years. We know that most of the schemes offer exemptions and tax reliefs on the income earned in cash, but this overseas scheme accepts asset contributions which have not been liquidated. The coalition government in UK recently passed a bill which has increased the CGT rate,