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).