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STOP PRESS: The remittance basis is abolished from 6 April 2025, although this only applies to foreign income and gains arising on or after that date. The remittance basis rules still apply to unremitted income and gains arising before that date but remitted later. The legislation is included in FA 2025. For more details, see the Abolition of the remittance basis from 2025/26 guidance note.

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. •

   migrant member relief (see ‘Migrant member relief’ below)

2. •

   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 ‘Transitional provisions ― members previously subject to corresponding relief’ below)