PSI15.1.8 - Overseas Employers and Overseas Employees: Overseas Employers with UK Based Employees - "Corresponding" Treatment

(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)

[PN15.13-17]

"Corresponding" of overseas schemes under section 596(2)(b) and section 192(3) ICTA 1988 is dealt with entirely by Foreign Schemes Section on files in the SF74 series. If you receive any enquiry requesting "corresponding" treatment of overseas schemes or benefits for "foreign emolument" employees (section 192(1) ICTA 1988) refer it directly to Foreign Schemes Section.

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