I am on overseas resident and am considering transferring my old employer pension into my new employer pension in the European Country where I am now resident. I believe that the scheme qualifies as QROPS and I should not be liable to pay tax on the transfer. However, I do not intend to remain resident here for 5 full tax years. Instead I plan to return to the UK and will become tax resident in the UK again in 4 years time. Does this mean that I will have to pay tax on the transfer because I don't meet the 5 year residency rule?