Eligibility

The member can join and contribute to the Yorsipp Registered Pension Scheme if they are a Relevant UK Individual for a tax year and:

• have relevant earnings chargeable to UK income tax for that tax year
• was a resident in the UK at some time during that year
• was a resident in the UK at some time during the five years immediately before the tax year in question and were also resident in the UK when the member joined the pension scheme
• have for that tax year general earnings from Crown employment subject to UK income tax
• is a spouse of an individual who has general earnings for the tax year from overseas Crown employment subject to UK income tax

It may be possible for an overseas resident to be a member of a UK Registered Pension Scheme.  Tax relief may be restricted.  Please contact us should you wish to discuss this possibility further.