RPSM02300090 - Scheme administrator pages: Registering a pension scheme with HMRC: what is a pension scheme? Who can be a member of a pension scheme?

Who can be a member of a pension scheme?

The scheme rules specify who can join the pension scheme. There are no HMRC restrictions on scheme membership, and non-UK residents may join a registered pension scheme if its rules so allow.

However, to obtain tax relief on personal contributions to a registered pension scheme, a member must be a relevant UK individual. This means that tax relief is not available to anyone who

• is not resident in the UK, and
• has not been resident in any of the past 5 years, and
• does not have any earnings chargeable to UK tax.