Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 6 U.K. Employment income: income which is not earnings or share-related

Chapter 1 U.K. Payments to non-approved pension schemes

390 Exception: non-domiciled employees with foreign employers U.K.

Section 386 does not apply if—

(a) the employee is not domiciled in the United Kingdom in the tax year in which the sum is paid,

(b) the employment is with a foreign employer, and

(c) on a claim made by the employee the Board of Inland Revenue are satisfied that the scheme corresponds to a scheme within section 387(2)(a), (b) or (c).