Select the relevant section of the Finance Act 2004

You must notify HMRC of your intention to rely on either section 221 FA 2004 for a 'non-resident factor', or on section 224 FA 2004 for a 'recognised overseas scheme transfer factor'

Refer to the Registered Pension Schemes Manual RPSM13200100 for guidance on the 'non-resident factor' and RPSM13200200 for guidance on the 'recognised overseas scheme transfer factor'

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