PSI14.4.1 - Transfer Payments: Overseas Transfers - General

(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)

Transfers between UK approved schemes and overseas schemes (including personal pension schemes) can normally be made only with the specific agreement of the PSO. The procedures on dealing with transfer requests are set out in Part 22, Section 4.

Contact: | Date issued: | Next review: