PSI3.1.27 - Membership of Schemes: Eligibility - Overseas Employees

(This archived guidance relates to HMRC discretionary practice before the 6th April 2006. For current guidance on Registered Pension Schemes see the Registered Pension Schemes Manual)

Employees who work overseas create special problems because their earnings are not always effectively chargeable to United Kingdom tax under Schedule E. Part 15 describes the conditions we impose and the procedure to follow.

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