Secondments to and within Europe - Ius Laboris
Secondments to and within Europe - Ius Laboris
Secondments to and within Europe - Ius Laboris
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<strong>Secondments</strong> <strong>to</strong> <strong>and</strong> <strong>within</strong> <strong>Europe</strong><br />
UNITED KINGDOM<br />
However, from the UK perspective, there is no legal obstacle <strong>to</strong> prevent continued<br />
membership. An individual who is a member of an overseas pension scheme before<br />
moving <strong>to</strong> the UK may claim UK tax relief if he or she continues <strong>to</strong> contribute <strong>to</strong> that<br />
overseas pension scheme, provided the necessary conditions for the relief are met. An<br />
employer may also claim relief on contributions made in respect of such members.<br />
Relief for the member can only be obtained by making a claim, as it cannot be claimed<br />
at source. Broadly, the member must be resident in the UK when contributions are paid,<br />
must have relevant UK earnings chargeable <strong>to</strong> income tax for that tax year <strong>and</strong> must<br />
have notified the scheme that he or she intends <strong>to</strong> claim relief. In addition the<br />
overseas scheme must have completed certain notification requirements <strong>to</strong> the UK tax<br />
authorities for relief <strong>to</strong> be provided.<br />
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