RPSM13101050 - Technical Pages: International: Migrant member relief: Relevant migrant member – other conditions

Other conditions an individual must meet to qualify for migrant member relief

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:

1. the individual has relevant UK earnings chargeable to income tax for that year,
   
   
2. the individual is tax resident in the UK when the contributions are paid, and
   
   
3. the individual has notified the scheme manager that they intend to claim migrant member relief.

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.