RPSM05101140 - Technical Pages: Contributions
and tax relief: Member contributions: Entitlement to tax relief:
Relevant UK individual and active member
Who is a relevant UK individual and who is an active
member?
An individual is a
relevant UK individual for a tax year if they
- have
relevant UK earnings chargeable to income tax for
that tax year,
- are resident in the United Kingdom at some
time during that tax year,
- were resident in the UK at some time
during the five tax years immediately before the tax year in
question and they were also resident in the UK when they joined the
pension scheme, or
- have for that tax year general earnings
from overseas Crown employment subject to UK tax (as defined by
section 28 of the Income Tax (Earnings and Pensions) Act 2003),
or
- are the spouse or civil partner of an
individual who has for the tax year general earnings from overseas
Crown employment subject to UK tax (as defined by section 28 of the
Income Tax (Earnings and Pensions) Act 2003).
RPSM05101150 sets out what are relevant UK earnings.
Who is an active member?
An active member is an individual who is accruing benefits under
one or more
arrangements in a pension scheme.
