Closed consultation

Draft legislation: repayment of the overseas transfer charge

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Summary

Draft legislation on the information requirements and process for claiming a repayment of the overseas transfer charge.

This consultation ran from
to

Consultation description

HM Revenue and Customs has published draft regulations and a draft explanatory memorandum for a technical consultation.

The first set of draft regulations detail the conditions and process for claiming a repayment of the overseas transfer charge where the charge was either paid in error or a change in the individual’s circumstances now means the original transfer was exempt from the charge.

The second set of draft regulations align the information requirements of SI2006/208 with those detailed in the draft Repayment of Overseas Transfer Charge regulations.

Documents

(Draft) Explanatory memorandum

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(Draft) The Pension Schemes (Information Requirements – Repayment of Overseas Transfer Charge) Regulations 2019

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

(Draft) The Pension Schemes (Information Requirements — Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pension Schemes and Corresponding Relief) (Amendment) Regulations 2018

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 12 November 2018