RPSM13101000 - Technical Pages: International: Migrant member relief: Contents

Migrant member relief: Contents

RPSM13101010Basic principles
RPSM13101020Relief for individuals
RPSM13101030Relief for employers
RPSM13101040Definition of a relevant migrant member
RPSM13101042Example of application of residence condition for being a relevant migrant member
RPSM13101045Circumstances in which entitlement to migrant member relief is retained where an individual joins a qualifying overseas pension scheme whilst UK resident
RPSM13101050Other conditions an individual must meet to qualify for migrant member relief
RPSM13101060Definition of a qualifying overseas pension schemes
RPSM13101065Record-keeping by qualifying overseas pension scheme
RPSM13101070Definition of an overseas pension scheme
RPSM13101075Regulation conditions a scheme has to meet to be an overseas pension scheme
RPSM13101080Tax-recognition conditions a scheme has to meet to be an overseas pension scheme
RPSM13101085Conditions that a scheme has to meet to be an overseas pension scheme
RPSM13101090Exclusion of scheme from being a qualifying overseas pension scheme
RPSM13101100Transitional relief
RPSM13101110Transitional relief for individuals on own contributions
RPSM13101115Transitional relief for individuals in respect of employer contributions
RPSM13101120Transitional relief for employers
RPSM13101130Procedure for notification of benefit crystallisation events
RPSM13101140Claims procedure: tax return: SA100 and SA101
RPSM13101150Claims procedure: tax return: SA125
RPSM13101160Claims procedure: amendment of tax return and late claims
RPSM13101170Claims procedure: in-year claims
RPSM13101180Modified PAYE arrangements for “tax equalised” employees