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HMRC internal manual

Employment Income Manual

Non-approved schemes: overseas schemes: Extra-Statutory Concession A10

The concession applies in the same way to lump sums whether paid out of a non-approved or an employer-financed retirement benefits scheme. So for lump sums received before 6 April 2006 from an overseas non-approved scheme proceed in accordance with the guidance at EIM15082 onwards and see the examples at EIM15325 and EIM15336.