|[Paras 1 & 4, Sch 33]|
As well as meeting the conditions set out in RPSM13101040 an individual has to meet the following conditions if they are to qualify for relief on their contributions to a qualifying overseas pension scheme:
Under section 189(2) the earnings referred to in condition a
include income from self-employment. They do not include earnings
that are not taxable in the UK under a double taxation agreement.
So far as condition b is concerned, generally speaking, an individual will be treated as UK tax resident from their date of arrival until their date of departure (see RPSM13101040). So, for example, someone who works in the UK from 19 July 2006 to 16 October 2009 will receive relief on contributions made throughout that period.
|Glossary ( RPSM20000000)|