Guidance

Pension Tax for overseas pensions

Consultative draft guidance about changes to the conditions to be an 바카라 사이트榦verseas pension scheme바카라 사이트� and a 바카라 사이트榬ecognised overseas pension scheme바카라 사이트�.

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

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Pension Tax for overseas pensions

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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 바카라 사이트榦verseas pension scheme바카라 사이트� and a 바카라 사이트榬ecognised overseas pension scheme바카라 사이트�
• 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The consultation period for this draft guidance finished on 1 February 2017.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.