RPSM13102140 - Technical Pages: International: Application of charges to non-UK schemes: Member payment charges and taxable property unauthorised payment charge: Relieved members
Relieved members
| [Para 1(7), Sch 34 ] |
A member of a relevant non-UK scheme is a relieved member, and therefore subject to the member payment provisions, if:
- any of the relieved contributions mentioned at a or b in RPSM13102130 were paid by or in respect of them to the scheme, or
- they are the member, or one of the members, who have been exempt from liability to tax as mentioned at c in RPSM13102130.
Example
Peter is a relieved member if a contribution made by him to a relevant non-UK scheme has received migrant member relief (see RPSM13101000).
| Glossary ( RPSM20000000) |
