Other tax relief deductions 04 - Exempt employers' contributions to an overseas pension scheme

If your employer contributes to your overseas pension scheme and you don't pay tax on these contributions. You may get an annual statement that shows you the information you need, if you don't get one, contact your pension provider. If your scheme is a money purchase scheme, enter your employer's annual contributions. If it's a defined benefits scheme put the increase in the value of your lump sum (cash) plus 16 times the increase in your promised annual pension, minus any personal contributions to the scheme.

Example

Your annual statement shows your cash lump sum rights increased by £1,000, your annual pension increased by £3,000 and you contributed £1,500 to the scheme.

The amount you enter is £47,500 (£1,000 + (16 x £3,000) - £1,500).

Information about these reliefs