RPSM13100130 - Technical Pages: International: Enhancement: Non-residence factor: Active membership period

Basic principles: active membership period

An active membership period is defined in section 221(4) and relates to an individual's membership of an arrangement under a registered pension scheme. It begins on the later of the following dates:

• the date when benefits first began to accrue to or in respect of an individual under the pension arrangement, and
• 6 April 2006.

It ends on the earlier of the following dates:

• immediately before the benefit crystallisation event, and
• the date when benefits ceased to accrue to or in respect of the individual under the pension arrangement.