As above, recently UK-resident German national is receiving pension contributions by their Swiss employer into a ROPS. No personal contributions are being made.
Do these contributions (specifically those made since becoming UK resident) count against the employee's annual allowance? I'm guessing they do, because although the company isn't receiving a UK CT deduction theron, the employee will benefit from Migrant Member Relief on the contributions that would otherwise be taxable as additional employment income.
I've found it difficult to clarify this particular point in the usual reference material (Tolley's, Simon's etc).
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So the question is - does the employee need to claim MMR in respect of the Swiss employer's contributions, or is it only necessary where they also make personal contributions?
No idea but the link included “For an individual member to qualify for migrant member relief on contributions made by them or on their behalf …”. That must included employer contributions.
Agreed, but I just wish it was a little clearer.
I haven't read the legislation but whether that is any clearer ....