New GOV.UK content on Overseas Pension Schemes

05 January 2017

HMRC has created a new overseas pension schemes page on GOV.UK to make it easier for customers to find the information they need.

This new overseas pension scheme web page has lots of useful information and links to help overseas scheme managers and members of overseas pension schemes keep up to date with the UK pension tax rules.

Information inlcudes:

  • latest overseas pension schemes news
  • overseas pension schemes updates
  • guidance for members of overseas pension schemes
  • guidance for overseas pension scheme managers
  • forms needed to make reports to HMRC.

 

Taxation of non-UK registered pension schemes

Under Pension Tax for overseas pensions, Chapter 3 has recently been added – ‘Taxation of non-UK registered schemes’ which details guidance in relation to the changes to the conditions to be an ‘overseas pension scheme’ and a ‘recognised overseas pension scheme’.