conditions of relief

Under the pre-A-Day rules for corresponding relief discussed in last month's article, relief could only be claimed where the individual was non-UK domiciled and employed by an overseas employer. Furthermore, the scheme had to correspond to a UK scheme and be established either in a country where the employee was working, or was resident immediately before coming to the UK, or in a country where the employer had an operating presence. Under the post-A-Day rules introduced by Schedules 33 and 34 FA 2004, the individual's domicile is no longer taken into account and the scheme can be establis...