RPSM13102330 - Technical Pages: International: Application of charges to non-UK schemes: Annual allowance: Currently- relieved members

Currently-relieved members

[Para 8(4), Sch 34]

An individual is a currently-relieved member of a currently-relieved non-UK pension scheme in relation to a tax year if:

any of the relieved contributions mentioned at a in RPSM13102320 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 b in RPSM13102320.