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HMRC internal manual

National Insurance Manual

Earnings of employees and office holders: retirement benefits schemes from 6th April 2006 - overseas pension schemes: superannuation funds to which section 615 ICTA applies

Paragraph 11 of Part 6 of Schedule 3 to the Social Security (Contributions)Regulations 2001 (as inserted by regulation 8(7) of the Social Security (Contributions)(Amendment No. 2) Regulations 2006)

Section 615(3) ICTA 1988

A section 615 scheme is not a UK-approved pension scheme. It is a special type ofsuperannuation fund established:

  • for individuals who are not resident in the United Kingdom
  • by an employer whose trading activities are conducted partly overseas.

Audit and Pension Schemes Services, Nottingham, decides whether a scheme meets theconditions of being a section 615 scheme.

For details of:

  • the NICs position on:



  • an employer’s payment to a section 615 fund, see NIM02741
  • a payment by way of an annuity from such a fund, see NIM02742


  • the income tax position on such schemes, see EIM15064.