RPSM13201110 - Member Pages: International: Migrant member relief: I am eligible to receive transitional corresponding relief, do the lifetime allowance and annual allowance apply?

If I am eligible to receive corresponding relief after 5 April 2006 do the lifetime allowance and the annual allowance provisions apply to my overseas pension scheme funds?

Yes. The lifetime allowance and annual allowance provisions will apply in respect of contributions that have received transitional corresponding relief after 5 April 2006 as if the contributions had received migrant member relief (see RPSM13101030). Member payment charges can also apply to certain overseas scheme payments from funds relating to contributions that have received transitional corresponding relief in the same way as if those contributions had received migrant member relief. This is in line with the treatment of payments from a UK registered pension scheme. The member payment charges provisions are explained at RPSM13102100 to RPSM13102810.