Will I get tax relief on contributions if I'm not a UK resident?
Updated 29 April 2019
If you still have relevant UK earnings after you leave the UK, you'll be able to get tax-relief on up to 100% of your relevant UK earnings, or £3,600 if this is more. You'll be restricted by the annual allowance in the same way as you are currently.
If you cease to have relevant UK earnings once you leave the UK, you can contribute up to 100% of your relevant UK earnings, or £3,600 if this is more, in the tax year that you leave the UK, and then a further £3,600 for the following five years. After the five year period expires, you'll no longer be entitled to tax relief on pension contributions, until such time as you have relevant UK earnings again.
You won't get tax relief on any contributions paid after age 75.
The value of any tax relief depends on your individual circumstances. This information is based on our understanding of current, taxation law and HMRC practice, which may change.