RPSM05101170 - Technical Pages: Contributions and tax relief: Member contributions: Entitlement to tax relief: Members who become resident overseas

Members who move overseas

An individual who is a member of a registered pension scheme and is no longer resident in the UK is a relevant UK individual for a tax year if they were resident in the UK both

• at some time during the five tax years before that year
• when the individual became a member of the pension scheme.

These individuals may also qualify for tax relief on contributions up to the ‘basic amount’ of £3,600.