Where an individual comes to the UK to work, they may wish to continue contributing to their existing non-UK pension scheme.

There are a number of ways in which a member of a non-UK scheme may obtain UK tax relief for contributions made by them or on their behalf:

1. 鈥�

   migrant member relief (see 鈥楳igrant member relief鈥� below)

2. 鈥�

   transitional corresponding relief, which is an extension of the relief that preceded migrant member relief before 6 April 2006 (also known as A-day) and applied if the foreign pension scheme corresponded to a UK approved pension scheme (see 鈥楾ransitional provisions 鈥� members previously subject to corresponding relief鈥� below)

3. 鈥�

   under the provisions of the relevant double tax agreement (see 鈥楻elief under double tax agreements鈥� below)

4. 鈥�

   exemption from the benefit in kind legislation under ITEPA 2003, s 307 where there is a cost to the employer in relation to funding a pension, annuity, lump sum or any similar benefit that is payable on the death of the member. See EIM21800 for more details

PTM111100

Usually