A qualifying overseas pension scheme is registered with the UKs  HMRC [ Her Majesty's Revenue and Customs]
You can follow this link to see which schemes and which countries are covered.
 
If you go to the HMRC web site
Pension Schemes
http://www.hmrc.gov.uk/pensionschemes/qrops.pdf
This is a list of currently registered schemes.
 
http://www.hmrc.gov.uk/manuals/rpsmmanual/index.htm
 
 

 

§http://www.thepensionservice.gov.uk/ipc/home.asp
§The International Pension Centre (IPC) deals with claims to State Pension, Bereavement Benefits, benefits for Industrial Injuries and diseases, contribution-based Job Seekers Allowance, Maternity Allowance and Incapacity Benefit for people living outside the UK and those living in the UK who have lived or worked in other countries that apply the European Community (EC) rules on social security or in a country that has a Reciprocal Social Security Agreement with the UK
§If you get one of these benefits and live in another country that applies the EC rules on social security, we may also issue a form to cover you and your family for health care at UK expense.
§We have more than a million customers in over two hundred countries around the world
 

 

 
Qualifying recognised overseas pension scheme
A recognised overseas pension scheme is a qualifying recognised overseas pension scheme if it satisfies certain HMRC requirements. The scheme manager must notify HMRC that the scheme is a recognised overseas pension scheme and provide evidence to HMRC where required. The scheme manager must also sign an undertaking to inform HMRC if the scheme ceases to be a recognised overseas pension scheme and comply with any prescribed information requirements imposed on the scheme manager by HMRC. The recognised overseas pension scheme must not be excluded by HMRC from being a qualifying recognised overseas pension scheme.