SIPP enquiry: non-resident

Greetings, I have lived and worked in the UK and have since moved to Spain. I currently hold a SIPP with Aviva. I understand that I am unable to make any contributions to this SIPP five years after leaving the UK. Accordingly, I am only contributing a maximum of £3,600 net, considering that the SIPP benefits from basic tax relief. Since I cannot make further contributions after this five-year period, could you please advise how I may qualify to continue contributing to this pension scheme after the grace period as a non-resident UK citizen? I have read the relevant legislation and understand that I need to meet the residency test criteria. On the other hand, some sources assert that I may reset this period by residing in the UK for any duration prior to the end of the fifth tax year. Given the lack of absolute clarity on this, I would be grateful for any additional clarification from HMRC. Thank you,

Hi Otto,
HMRC cannot comment on future events as legislation and/or plans may change.
Thank you. 

Hello, HMRC Admin 25: Thank you for your previous response. I understand that HMRC cannot comment on future legislative changes. However, my query pertains to the existing policy, which I believe is less likely to change in the near term. As a non-resident UK citizen who left the UK and has been living in Spain, I am approaching the end of my five-year grace period for contributing to my SIPP with Aviva. This period concludes at the end of the current tax year in April. Under the current regulations, how can I continue to qualify for tax relief on my SIPP contributions after this period? Is a brief return to the UK sufficient, or must I re-establish residency in the UK? This information is crucial as most providers seem reluctant to accept contributions from non-residents after this five-year period. Your clarification on this matter, based on the current legal framework, would be greatly appreciated. Thank you,

Hi Otto,
This is still a future event and legislation can still change so we cannot advise you on this, sorry.
Thank you. 

Hello HMRC Admin 25, Thank you for your responses. I appreciate the challenges in commenting on future events or potential legislative changes. To clarify, my enquiry seeks to understand the current regulations and their application. As per the existing laws, could you please explain the conditions under which a non-resident UK citizen can contribute to a SIPP and qualify for tax relief? Specifically, is there a provision that allows non-residents to make contributions under certain circumstances, such as a return to the UK, without assuming any changes to current legislation? This information is important for me to comply with the existing rules and make informed decisions based on the legal framework as it currently stands. Thank you for your assistance.

Hi Otto,
Please refer ot guidance here:
Members who move overseas
Thank you. 

Hello Admin 25, Thank you for your previous guidance on members who move overseas. After reviewing the provided information, I still have a specific query. I wish to continue contributing to my SIPP, but my provider has indicated that I can only do so if I qualify for tax relief. Given this, I seek further clarification on how to extend my eligibility for tax relief on SIPP contributions beyond the initial five-year period for non-residents. Could you please advise on any conditions or procedures, under the current regulations, that would allow for the continuation of tax relief eligibility on pension contributions after this period? I am looking for guidance based on the existing laws to ensure compliance while planning my contributions accordingly. Your expertise and advice on this matter would be greatly appreciated.

Hi,

Please see the guidance below for advice on qualifying for tax relief.

PTM114000 - International: Overseas membership of a registered pension scheme

Thank you.