22 May 2023
Julia Ascott, Employment Taxes Specialist
If you have been following this discussion board, you'll know that we recently commissioned Vialto Partners to produce a high level guidance document setting out the typical tax and social security treatment of membership to a UK registered pension (i.e. the USS) in 10 countries (chosen by the masses - or the BUFDG membership I should say) which are:
The guidance is now finalised and you can access the document here.
Please note that the purpose of this document is to provide an indication of whether there are high risk tax and/or social security implications of providing USS to members who are attending the countries above. This is not a replacement for specific advice but should give you a good understanding of what to expect and, therefore, where to allocate your time/budget to.