(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)
[PN15.10-11]
PN 15.10-11 set out the conditions which must be satisfied if
a member is to be retained in a scheme whilst temporarily working
abroad for an overseas employer. PN15.13-14 set out the conditions
that must be satisfied if a member is to be retained in a scheme
whilst overseas temporarily on unpaid leave.
The PN is written in such a way that the practitioner does
not need our specific approval to retain a member in the scheme if
the criteria are clearly satisfied. Nevertheless practitioners will
often report cases which are within the terms of PN15.10-11. A
General Section Examiner may, in these circumstances, confirm that
the position is satisfactory, ie the member may be retained in the
scheme, without reference to Foreign Schemes Section.
If the details of a particular case are such that it is not
clear that the PN criteria are satisfied the file should be sent to
Foreign Schemes Section for advice. Equally Foreign Schemes Section
will advise on any case where one or more of the criteria are not
met; the PN criteria ensure automatic compliance with our
requirements - they are not prerequisites.
