PSI15.1.3 - Overseas Employers and Overseas
Employees: Overseas Employers with UK Based Employees -
Identification 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)
An overseas employer can be identified in several ways,
principally:
- in the case of a company (which almost
invariably most overseas employers will be),the initials after the
name of the company, such as Inc, SA, Gmbh, BV, NV, AG, A/S,
- the deed shows the country in which the
company is incorporated,
- the announcement or other documentation,
such as a Board Resolution, shows an overseas address for the
company.
It should be noted that employers resident in the Republic of
Ireland are overseas employers.
Decisions on the residence of an employer are a matter for
the employer's Schedule D District.
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