Only a relevant UK individual is entitled to tax relief in respect of contributions to a registered pension scheme. An individual is a relevant UK individual for a tax year if he satisfies any one of the following conditions:

he has relevant UK earnings chargeable to income tax for that year;

he is resident in the UK at some time during that year;

he was resident in the UK both at some time during the five years immediately before that year and also when he became a member of the pension scheme; or

he, his spouse or civil partner, has general earnings from overseas Crown employment (see ¶486-000) subject to UK tax for the tax year

(FA 2004, s. 189(1)).

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