PSI14.4.2 - Transfer Payments: Overseas Transfers - Transfers Out

(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)

[PN10.35]

With transfers out, our concern is to ensure that the benefits to the member will be broadly compatible with the purpose for which UK tax reliefs have been given. Transfers will not be permitted to countries other than the individual’s country of residence.

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