RPSM00500000 -Overview of the International Pensions Regime: Contents
These pages were produced in response to a request for an overview piece of the regime since 6 April 2006. It brings together an explanation of the various routes for claiming relief for contributions to overseas pension schemes that may be available to a member. It covers the requirements for being eligible to make a claim under each route, the impact on the employer and the responsibilities of the scheme manager.
This note is not intended to stand in the place of the legislation or the more detailed guidance that can be found in the Technical Pages of the Registered Pension Scheme Manual. It is suggested that new readers should look at the entire section first rather than try to dip into specific topics to get a feel for what the overview covers.
Introduction |
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Migrant Member Relief |
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Transitional Corresponding Relief |
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Double Taxation Agreement Relief |
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Relief Restrictions |
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Procedures for claiming relief |
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National Insurance Contributions |
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Appendix 1: Main types of pension scheme |
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Appendix 2: Conditions to be met by schemes |
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Appendix 3: Scheme manager’s reporting requirement - benefit crystallisation events |
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Appendix 4: Benefit crystallisation events |
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Appendix 5: Employer relief |
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Appendix 6: Possible charges recouping excess relief - schedule 34 to FA 2004 |
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Appendix 7: Transfers to other schemes |
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Appendix 8: Employer-Financed Retirement Benefits Schemes |
