PSI3.4.9 - Membership of Schemes: Temporary Absence and Secondment - Work Of National Importance

(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)

The meaning of "work of national importance" is necessarily vague. Each case must be considered on its facts. In the past it covered national service with the armed forces but this no longer applies. To be acceptable the employment to which the scheme member is seconded must be of a Government nature. It does not cover secondment to a private sector employer for such purposes as helping to promote exports. If a secondment exceeds 3 years it must be reported to us. Let the Section Manager see any case where it is claimed that secondment relates to work of national importance.

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