The annual allowance can, under certain circumstances, apply to pension input into an overseas pension scheme. This happens if tax relief is given:

• on contributions made on or after 6 April 2006 in respect of an individual under migrant member relief, transitional corresponding relief or a double taxation agreement; or
• under 307 of the Income Tax (Earnings and Pensions) Act 2003.

In addition, the MPAA rules are triggered if the member is considered to have accessed their benefits flexibly. This happens if the member:

• either transfers benefits from a registered pension scheme into a QROPS; or benefits from tax relief given on or after 6 April 2006 in respect of pension savings under an overseas pension scheme; and then
• takes benefits from an overseas pension scheme in one of the forms listed in section B5A