HMRC really are a bunch of total f#ckwits.
Basic principle of Law - you can't backdate changes.
By my reading, this would apply to Canadian QROPS also.
Do they not realise this is why people are taking their money out of the UK in the first place? - because the Government is incompetent and untrustworthy.
Still waiting for a substantive response to my letter to HMRC dated April last year. An acknowledgement in October promised a reply "shortly".