Guidance
Pension Tax for overseas pensions
Consultative draft guidance about changes to the conditions to be an ‘overseas pension scheme’ and a ‘recognised overseas pension scheme’.
Documents
Details
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:
- changes to the conditions to be an ‘overseas pension scheme’ and a ‘recognised overseas pension scheme’
- the UK taxation of payments from foreign pension schemes or annuities
- the taxation of non-UK registered schemes
Pension Tax for overseas pensions: additional information has more information.
The consultation period for this draft guidance finished on 1 February 2017.
Published 5 December 2016
Last updated 3 January 2017 + show all updates
Last updated 3 January 2017 + show all updates
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Chapter 3 - Taxation of non-UK registered schemes has been added.
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First published.