PSI15.2.7 - Overseas Employers and Overseas Employees: Overseas Employees - Benefits for "Split" Service - Cost Shared Between UK and Overseas Employers

(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)

Our most common practice for "split" service ( PSI15.2.6) is to adopt an acceptable method of cost sharing between the UK and overseas employer, if this can be agreed. Any proposal for allocating costs between the UK and overseas employer should be referred to the Section Manager who can then refer the case to Foreign Schemes Section, if necessary.

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