PSI15.1.2 - Overseas Employers and Overseas Employees: Overseas Employers with UK Based Employees - Definition of Overseas Employer

(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)

[PN15.1]

The Practice Notes define an overseas employer as:

"one who is not resident for tax purposes in the United Kingdom, with trading profits which are liable to United Kingdom tax only to the extent that they arise from a branch or an agency in this country".

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