PSI15.2.3 - Overseas Employers and Overseas Employees: Overseas Employees - Overseas Employment with UK 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)

Employees who work abroad for a UK resident employer, such as an overseas branch of a UK company, may belong to either the UK employer's main scheme or a separate scheme exclusively for such employees. There are no special restrictions imposed on the benefits which may be given even though the employees may not be effectively chargeable to UK tax on their remuneration. Their treatment is precisely the same as if they had been working in the UK.

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