This is an individual who, for a tax year:
• has relevant UK earnings subject to income tax (see Relevant UK Earnings)
• is resident in the UK at some time during that year
• was resident in the UK both at some time during the previous five tax years and when the individual became a member of the pension scheme
• has, or whose spouse or civil partner has, general earnings from overseas Crown employment subject to UK tax.
Sign up to our regular newsletter, for first-rate analysis and opinion on all matters affecting financial advisers. You can unsubscribe at any time.
You can also connect with us on social media by clicking on the icons below. We are on LinkedIn and Twitter.