Uncrystallised amount relieved non-UK pension schemes

This is the value of uncrystallised rights at the end of 5 April 2014 under relieved non-UK pension schemes, which is a particular type of overseas pension scheme.  For more information on these schemes follow the link below.  

RPSM13102530 - Lifetime allowance: Relieved members.

You may be a relieved member of a relieved non-UK scheme if you have funds in an overseas pension scheme and the contributions going into the scheme got UK tax relief. For more information follow the links below.  

RPSM13102520 - Lifetime allowance: Relieved non-UK pension schemes

Your relevant amount will be or will include (if you also have any of Amounts A, B and C) the 'untested portion' of your 'relevant relieved amount' in each scheme. Solely for the purpose of valuing these rights for individual protection 2014, there is deemed to be a benefit crystallisation event occurring on 5 April 2014 in relation to each of your 'relevant relieved amounts' so the 'untested portion' can be identified. The aggregate of the untested portions is Amount D and is your relevant amount or, if you also have any of Amounts A, B and C it is added to those amounts to arrive at your relevant amount.

For further information and examples of how to calculate Amount D see Chapter 3.5 of the following link. - Pensions: Individual Protection 2014