PSI15.2.2 - Overseas Employers and Overseas
Employees: Overseas Employees - Approvable Service
-
(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)
A scheme approved under Chapter I, Part XIV ICTA 1988 may
normally provide benefits only in respect of years of approvable
service. For this purpose approvable service means:
- service in the UK,
- service abroad for a UK resident employer,
(see
PSI15.2.3a),
- service whilst working temporarily abroad,
(see
PSI15.2.4),
- service abroad for an overseas employer in
certain circumstances (see
PSI15.2.5).
Contact: | Date issued: | Next review:
