PSI17.2.43 - Tax Treatment of Approved Schemes and Payments by Approved Schemes: Taxation of Payments to Scheme Members - Unauthorised Lump Sum Payments - Tax on Refunded Contributions- Overseas Employment

(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)

[PN17.22]

Tax is not chargeable under section 598 if the scheme member’s employment was carried on abroad. This condition is regarded as satisfied if the employee worked abroad throughout at least 75% of the period during which he or she was a member of the scheme. The general conditions for this exemption are detailed in IM 8133.

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