Revenue eBrief No. 110/21
28 May 2021
Pensions Manual Updated
Pensions Manual Chapter 17 deals with overseas employers, overseas employees and employees seconded from overseas. It 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, which came into operation on 31 December 2020 via S.I. No. 723 of 2020.
The amendments 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.