I'm a US citizen permanently livng in the UK. I currently have a US pension that I would like to transfer to a UK pension plan. Will the IRS allow me to do that? From what I have read, tax-free transfers are allowed from one qualified plan to another qualified plan, or to an IRA. And according to the IRS, a qualified plan is "one that meets the requirements of the Internal Revenue Code".

Do UK pension plans meet te requirements of the IRS code?

Hi - did you get an answer to this somewhere else? I lived in the States fro 17 years and built up a reasonable IRA. I want to move it to a UK pension plan and obviously not pay the 10% penalty for early withdrawal (I'm 56 now).

No, unfortunately, I never did get an answer. I think whatever you or I do, we would have to pay the 10% penalty. I'm not sure what the rules are for the US but if you cash in your IRA, you may be able to move it to the UK.
My suggestion would be to find an advisor who can steer you in the right direction - although they cost money!!