RPSM13102140 - Technical Pages: International:
Application of charges to non-UK schemes: Member payment charges
and taxable property unauthorised payment charge: Relieved
members
Relieved members
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).
