RPSM13101000 - Technical Pages: International: Migrant member relief: Contents
Migrant member relief: Contents
| RPSM13101010 | Basic principles |
| RPSM13101020 | Relief for individuals |
| RPSM13101030 | Relief for employers |
| RPSM13101040 | Definition of a relevant migrant member |
| RPSM13101042 | Example of application of residence condition for being a relevant migrant member |
| RPSM13101045 | Circumstances in which entitlement to migrant member relief is retained where an individual joins a qualifying overseas pension scheme whilst UK resident |
| RPSM13101050 | Other conditions an individual must meet to qualify for migrant member relief |
| RPSM13101060 | Definition of a qualifying overseas pension schemes |
| RPSM13101065 | Record-keeping by qualifying overseas pension scheme |
| RPSM13101070 | Definition of an overseas pension scheme |
| RPSM13101075 | Regulation conditions a scheme has to meet to be an overseas pension scheme |
| RPSM13101080 | Tax-recognition conditions a scheme has to meet to be an overseas pension scheme |
| RPSM13101085 | Conditions that a scheme has to meet to be an overseas pension scheme |
| RPSM13101090 | Exclusion of scheme from being a qualifying overseas pension scheme |
| RPSM13101100 | Transitional relief |
| RPSM13101110 | Transitional relief for individuals on own contributions |
| RPSM13101115 | Transitional relief for individuals in respect of employer contributions |
| RPSM13101120 | Transitional relief for employers |
| RPSM13101130 | Procedure for notification of benefit crystallisation events |
| RPSM13101140 | Claims procedure: tax return: SA100 and SA101 |
| RPSM13101150 | Claims procedure: tax return: SA125 |
| RPSM13101160 | Claims procedure: amendment of tax return and late claims |
| RPSM13101170 | Claims procedure: in-year claims |
| RPSM13101180 | Modified PAYE arrangements for “tax equalised” employees |
