Revenue eBrief No. 172/21

10 September 2021

Pensions - notification of absences or secondments

Chapter 2 of the Revenue Pensions Tax and Duty Manual - Membership of Occupational Pension Schemes - has been amended 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.