PSI15.1.5 - Overseas Employers and Overseas Employees: Overseas Employers with UK Based Employees - Foreign Schemes Section Advice

(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)

[PN15.2-4 & 15.8]

When considering the participation of an overseas employer in a UK scheme or an overseas scheme, Foreign Schemes Section may give advice on 2 further matters:

1. the requirement for approval that the scheme administrator or the administrator's appointed representative must be resident in the UK. If the administrator is resident overseas the General Section Examiner will be asked to issue forms PS258 and 259. On receipt of the completed forms Foreign Schemes Section will advise on the effectiveness of the appointment of the administrator's representative.
2. the eligibility for membership of employees of the overseas employer. An overseas employer has two options (which are set out in form PS261). These options are explained in PSI15.1.6and 15.1.7.

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