(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)
Another way of providing benefits for overseas employees is
to set up a retirement benefits scheme under trust in the UK. If
scheme membership is limited to employees whose service is wholly
overseas it falls within section 615(6) ICTA 1988. Any enquiries
regarding such schemes must be referred to Foreign Schemes
Section.
