RPSM13101170 - Technical Pages: International: Migrant member relief: Claims procedure: In-year claims

Claims procedure: In-year claims

A ‘tax equalised’ employee whose employer operates the modified PAYE arrangements (see RPSM13101180) will receive automatically (i.e. throughout the year) migrant member relief or transitional corresponding relief on their personal contributions.

Other employees can obtain in-year relief on their personal contributions to an overseas pension scheme under the migrant member relief or transitional corresponding relief provisions by writing to the HMRC office that deals with their affairs. The HMRC office can then arrange for relief to be given during that tax year by way of a coding adjustment.

If it is the first year of making such a claim the employee should:

• state which migrant member relief or transitional corresponding relief is being claimed,
• provide the name of their scheme,
• state the amount of the contributions that they will make to the scheme in the tax year, and
• state whether or not the claim is for one year only and
• if migrant member relief is being claimed, provide evidence that they have notified the scheme manager of their intention to claim relief.

In addition, the employee should state:

• the QOPS reference given to their scheme by Pension Scheme Services (PSS), or
• the SF74 reference number given when it was accepted by PSS as corresponding to a UK tax-recognised pension scheme.

In subsequent years the employee will not need to write to the HMRC office to receive in-year relief. The code allowance will be carried forward automatically unless HMRC was notified that it was to be claimed for the first year only.