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HMRC internal manual

Pensions Tax Manual

From:
HM Revenue & Customs
Published
27 March 2015
Updated:
12 August 2025 - See all updates
  1. Back to contents
  2. PTM110000

PTM111000 - International: tax relief on contributions to overseas pension schemes: contents

  1. PTM111100
    Tax relief on contributions to overseas pension schemes: overview
  2. PTM111200
    Migrant member relief
  3. PTM111300
    Definition of a relevant migrant member
  4. PTM111400
    Definition of a qualifying overseas pension scheme
  5. PTM111500
    Transitional corresponding relief
  6. PTM111600
    Double taxation relief
  7. PTM111700
    Claims procedure
  8. PTM111800
    Procedure for notification of benefit crystallisation events
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