RPSM13100430 - Technical Pages:
International: Enhancement: Recognised overseas scheme transfer
factor: Not a relevant overseas individual
Definition of not a relevant overseas individual
An individual is not a
relevant overseas individual in a tax year if they
are a
relevant UK individual by virtue of meeting one or
more of the conditions in section 189(1)(a), (b) or (d). Those
are:
- they have
relevant UK earnings chargeable to UK income tax
for that year
- they are resident in the UK at some time
during that year
- they, or their spouse or civil partner,
have for that year general earnings from overseas Crown employment
subject to UK tax.
An individual is also not a relevant overseas individual in a
tax year if:
- they are a relevant UK individual only by
virtue of meeting the condition in section 189(1)(c) that they were
resident in the UK both at some time during the five tax years
immediately before that year and when they became a member of the
registered pension scheme, and
- they are employed by a UK resident
person.
