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Reform of employer contributions into life assurance and overseas pension schemes

This measure widens the definition of beneficiary for qualifying relevant overseas pension schemes.

Last fetched 04 May 2026 · gov.uk

Documents

Reform of employer contributions into life assurance and overseas pension schemes Draft legislationapplication/pdf Explanatory noteapplication/pdf

At a glance

TypePolicy paper

First published06 Jul 2018

Last updated09 Nov 2018

Organisations

HM Revenue & Customs

Topics

Workplace and personal pensionsOverseas schemesPension schemesPensionsPaying HMRCIncome TaxPension scheme administration

Source

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