Revenue updated the Pensions Tax and Duty Manual - Membership of Occupational Pension Schemes – Chapter 2 - at paragraph 4. The update states that pension administrators should notify Revenue via MyEnquiries (or by e-mail, for Transport Layer Security (TLS) enabled administrators) where an employee who is temporarily absent or is seconded for a period exceeding five years remains as a member of an occupational pension scheme. For more information see Revenue eBrief No.172/21.
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