Pension Tax for overseas pensions
Guidance in relation to the 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 in relation to the 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 and the taxation of non-UK registered schemes.
Supplementary guidance can be found at Pension Tax for overseas pensions: additional information.
If you would like to comment on this draft guidance, please send responses via email: firstname.lastname@example.org by 1 February 2017.