PSI15.1.1 - Overseas Employers and Overseas Employees: Overseas Employers with UK Based Employees - 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)

An overseas employer may provide benefits for its United Kingdom based employees through an approved scheme administered in this country or one that is administered abroad.