RPSM13200120 - Member Pages: International: Enhancement: Non-residence factor: What is a non-residence factor?

What is a non-residence factor?

If you were a relevant overseas individual (see RPSM13200110) during a period(s) of overseas service after 5 April 2006 your lifetime allowance may be enhanced by a non-residence factor in certain circumstances. You can use the increase in your lifetime allowance to set against the benefits paid from your registered pension scheme that relate to the unrelieved contributions or accrual during that period. The non-residence factor is intended to prevent those overseas service benefits giving rise to a lifetime allowance charge.