Pensions Manual reflects status quo on UK withdrawal from EU
The chapter of the Pensions Manual dealing with overseas employers, overseas employees and employees seconded from overseas has been updated following the enactment of the relevant parts of the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020.
Amendments to Pensions Manual Chapter 17 maintain the status quo position for reliefs including:
- Relief for contributions to UK pension schemes
- Relief for migrant workers
following the withdrawal of the United Kingdom from the European Union.
See Revenue eBrief No.110/21 for further details.