PTM110000 - International: contents

Note: As of the 6 April 2023 there is no longer a lifetime allowance (LTA) charge. However, for the 2023-24 tax year the concept of lifetime allowance remains. You can read more about these changes at PTM091100.

  1. PTM111000
    Tax relief on contributions to overseas pension schemes: contents
  2. PTM112000
    Qualifying recognised overseas pension schemes (QROPS): contents
  3. PTM113000
    UK tax charges on non-UK schemes: contents
  4. PTM114000
    Overseas membership of a registered pension scheme