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UK — Lifetime allowance and non-UK residents: HMRC agree beneficial interpretation

Changes in Income Tax

Background

Deloitte has recently obtained confirmation from HM Revenue & Customs (HMRC) that more people will meet the conditions to be regarded as a Relevant Overseas Individual (ROI), than thought previously.  ROIs are entitled to claim a Lifetime Allowance Enhancement Factor, increasing the amount which can be saved tax effectively in a UK registered pension scheme.

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