Related Commentary  Related HMRC Manuals

189(1)  For the purposes of this Part an individual is a relevant UK individual for a tax year if–

(a)the individual has relevant UK earnings chargeable to income tax for that year,

(b)the individual is resident in the United Kingdom at some time during that year,

(c)the individual was resident in the United Kingdom both at some time during the five tax years immediately before that year and when the individual became a member of the pension scheme, or

(d)the individual, or the individual's spouse or civil partner, has for the tax year general earnings from overseas Crown employment subject to UK tax.

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