PSI15.2.6 - Overseas Employers and Overseas Employees: Overseas Employees - Benefits for "Split" 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)

Normally, only years of approvable service may be pensioned in a UK approved scheme (see PSI15.2.2). But you may sometimes be asked to specify the maximum benefits that a UK employer can give an employee who has had a previous period of unapprovable service overseas with an overseas resident employer within the group. This may, for example, arise following an employee's move from unapprovable service to approvable service during membership of a centralised scheme which has been given "split" approval under section 611(3) ICTA 1988.

Contact: | Date issued: | Next review: