RPSM05101180 - Technical Pages: Contributions and tax relief: Member contributions: Entitlement to tax relief: Individuals with earnings from Crown employment

Crown employees

A Crown employee or the spouse or civil partner of a Crown employee is a relevant UK individual if the Crown employee has general earnings from overseas Crown employment.

A Crown employee or the spouse or civil partner of a Crown employee who does not have relevant UK earnings in a tax year may also qualify for tax relief on contributions up to the ‘basic amount’ of £3,600.