Policy paper: Draft legislation: The Pension Schemes (categories of country and requirements for overseas pension schemes and recognised overseas pension schemes) (Amendments) Regulations 2017

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 draft regulations setting out the changes to the conditions to be an ‘overseas pension scheme’ and a ‘recognised overseas pension scheme’, together with a draft explanatory memorandum.

If you would like to comment on these drafts, please send responses via email: pensions.policy@hmrc.gsi.gov.uk by 1 February 2017.