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Consultative draft guidance about changes to the conditions to be an ‘overseas pension scheme’ and a ‘recognised overseas pension scheme’.

• From: HM Revenue & Customs
• Published: 5 December 2016
• Last updated: 3 January 2017 — See all updates

Documents

Pension Tax for overseas pensions

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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The consultation period for this draft guidance finished on 1 February 2017.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

1. 3 January 2017

   Chapter 3 - Taxation of non-UK registered schemes has been added.

2. 5 December 2016

   First published.