Consultative draft guidance about changes to the conditions to be an ‘overseas pension scheme’ and a ‘recognised overseas pension scheme’.
As announced, the government is consulting on changes to the conditions that an overseas pension scheme has to meet to get UK tax relief for contributions or transfers.
This document provides guidance about:
Pension Tax for overseas pensions: additional information has more information.
The consultation period for this draft guidance finished on 1 February 2017.
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