RPSM02102050 - Technical pages: Registering a pension scheme with HMRC: conditions for registration: Non-UK based pension schemes
A pension scheme may be set up outside the United Kingdom (UK). This does not prevent it from registering with HMRC. The same conditions apply as to a UK-based scheme.
HMRC may register the pension scheme providing the scheme administrator is resident in
- the United Kingdom (UK)
- another EU member state, or
- another state in the European Economic Area (EEA) (Liechtenstein, Iceland or Norway).
In addition, the scheme administrator must make the required declarations, as with a UK based scheme (see RPSM02101010 and, for schemes with members who are not relevant UK individuals, RPSM13103050).