PSIPart15 - Overseas Employers and Overseas Employees
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(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)
Contents
Section 1 - Overseas Employers
with UK Based Employees
Section 2 - Overseas
Employees
Section 1 - Overseas Employers with UK Based
Employees
| PSI15.1.1 | General |
| PSI15.1.2 | Definition of overseas employer |
| PSI15.1.3-4 | Identification of overseas employer |
| PSI15.1.5-7 | Foreign Schemes Section advice |
| PSI15.1.6 | - full approval |
| PSI15.1.7 | - "split" approval under section 611(3) ICTA 1988 |
| PSI15.1.8 | "Corresponding" treatment |
| PSI15.1.9 | Concurrent overseas and UK employments |
Section 2 - Overseas Employees
| PSI15.2.1 | General |
| PSI15.2.2 | Approvable service |
| PSI15.2.3 | Overseas employment with UK employer |
| PSI15.2.4 | Temporarily working abroad |
| PSI15.2.5 | Overseas employment with overseas employer |
| PSI15.2.6 | Benefits for "split" service |
| PSI15.2.7 | - cost shared between UK and overseas employers |
| PSI15.2.8 | - continued rights |
| PSI15.2.9 | Schemes under trust in the UK |
