RPSM13101042 - Technical Pages:
International: Migrant member relief: Relevant migrant member:
Example of application of residence condition
Example of application of residence condition for being a
relevant migrant member
On 10 May 2007 David, who is resident in Canada, becomes a
member of a qualifying overseas pension scheme. On 20 June 2007 he
comes to the UK for less than 2 years, but spends more than 183
days in the UK in the 2007/08 tax year.
For IR20 purposes David is treated as UK tax resident from 6
April 2007, and if that was the test of residence under paragraph
4(a) of Schedule 33 he could not be a relevant migrant member of
the scheme. However, as David was not factually UK resident on 10
May 2007, he meets condition a in
RPSM13101040 and can be a relevant
migrant member if conditions b, c and d are also met.
