RPSM13100100 - Technical Pages: International: Enhancement: Non-residence factor: Contents

Non-residence factor: Contents

RPSM13100110Overview
RPSM13100120Basic principles: non-residence after 5 April 2006
RPSM13100130Basic principles: active membership period
RPSM13100140Basic principles: who is a relevant overseas individual?
RPSM13100150Basic principles: who is not a relevant overseas individual?
RPSM13100160Pension scheme arrangements
RPSM13100170Notification procedure
RPSM13100180Example of notifying HMRC of entitlement to a non-residence factor
RPSM13100190When separate notifications of a non-residence factor are needed
RPSM13100200Example of when separate notification to HMRC of a non-residence factor is required
RPSM13100210Notifying HMRC of non-residence factor for a hybrid arrangement
RPSM13100220What happens after HMRC has been notified of entitlement to a non-residence factor
RPSM13100230Notifying details of the non-residence factor when benefits are paid
RPSM13100240How to calculate the non-residence factor for a cash balance arrangement
RPSM13100250Example of calculating the non-residence factor for a cash balance arrangement
RPSM13100255How to calculate the non-residence factor for a cash balance arrangement if primary protection has also been claimed
RPSM13100260How to calculate the non-residence factor for an other money purchase arrangement
RPSM13100270Example of calculating the non-residence factor for an other money purchase arrangement
RPSM13100280How to calculate the non-residence factor for a defined benefits arrangement
RPSM13100290Example 1 of how to calculate the non-residence factor for a defined benefits arrangement
RPSM13100300Example 2 of how to calculate the non-residence factor for a defined benefits arrangement
RPSM13100305How to calculate the non-residence factor for a defined benefits arrangement if primary protection has also been claimed
RPSM13100310How to calculate the non-residence factor for a hybrid arrangement


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