RPSM13100430 - Technical Pages: International: Enhancement: Recognised overseas scheme transfer factor: Not a relevant overseas individual

Definition of not a relevant overseas individual

An individual is not a relevant overseas individual in a tax year if they are a relevant UK individual by virtue of meeting one or more of the conditions in section 189(1)(a), (b) or (d). Those are:

• they have relevant UK earnings chargeable to UK income tax for that year
• they are resident in the UK at some time during that year
• they, or their spouse or civil partner, have for that year general earnings from overseas Crown employment subject to UK tax.

An individual is also not a relevant overseas individual in a tax year if:

• they are a relevant UK individual only by virtue of meeting the condition in section 189(1)(c) that they were resident in the UK both at some time during the five tax years immediately before that year and when they became a member of the registered pension scheme, and
• they are employed by a UK resident person.