Relevant UK Individual

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.

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