If you lose your SPR status, you are still eligible for participation in the SRS scheme. You may also decide to make SRS withdrawals at a later stage. However, as a foreigner, you would qualify for an additional concession (penalty-free withdrawal). This concession is available to foreigners who withdraw their SRS monies entirely in one withdrawal transaction. The conditions for this concession are as follows:  i) you have been a non-Singaporean for a continuous period of 10 years preceding the date of withdrawal, and; ii) you have maintained your SRS account for a period of not less than 10 years from the date of your first contribution to your SRS account.  Under the above conditions, only 50% of the lump-sum withdrawal is taxable.