SE32671 - Corresponding payments: contributions to a foreign superannuation scheme

Section 192(3) ICTA 1988

Contributions to a foreign scheme by the employee

You should take the following action if you receive a claim for a deduction against foreign emoluments in respect of contributions by an employee to a foreign superannuation scheme:

• find out the full title of the scheme and the name of any agent and
• send the details with the claim to IR SPSS (Nottingham).

If IR SPSS (Nottingham) have already examined the scheme they will let you know whether a deduction can be given. If the scheme has not been seen they will make necessary enquiries and advise you in due course.

Contributions to a foreign scheme by the employer

An employee may be liable to tax on a contribution made to the scheme by the employer. You should not raise this possibility with the employee. However, if you are asked about it, refer the enquiry to IR SPSS (Nottingham).

Contributions to a foreign state scheme

Refer any claims for contributions to State pension schemes or other statutory superannuation funds of foreign countries to IR SPSS (Nottingham).

Contributions to national insurance or social security schemes in other countries are not allowable.