PSI15.2.5 - Overseas Employers and Overseas Employees: Overseas Employees - Overseas Employment with Overseas 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 of overseas employers who work abroad may also remain in a UK approved scheme if a particular individual or group of individuals has been given specific permission by the PSO to remain in the scheme (this will usually be linked to a claim for relief under a Double Taxation Agreement, for example the UK/Irish Agreement). Any queries on benefits or membership rights for such employees should be referred to Foreign Schemes Section.

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