A: Let's take employee contributions first. In the tax year she leaves the UK, she'll have relevant UK earnings up to the point she leaves the country. This means she could pay tax relievable member contributions in the tax year up to the higher of those earnings and £3,600 (gross). For the next 5 tax years, she could continue to pay and get tax relief on contributions up to £3,600. After that, no further tax relief would be given. Some providers will not accept any member contributions that aren't eligible for tax relief.
Employers get corporation tax relief by deducting their contributions from taxable profits. While Jane's abroad, they'll continue to be able to do this so long as they can show that the contribution is still an expense for the company.
A: When you leave the UK, you can continue to get tax relief on gross contributions to a UK pension scheme for up to five tax years after you leave. However, these contributions can only be to a pension scheme you were a member of before you left the UK. Leah could therefore transfer her personal pension to a new provider but contributions to the new plan can't get any tax relief as she is no longer a relevant UK individual.
A: Yes, she can. In fact her personal lifetime allowance can be enhanced by the same percentage as the transfer value bears to the standard lifetime allowance at time of transfer if the transfer is from a QROPS. So if the transfer value was £105,500 and she transferred now, when the lifetime allowance is £1,055,000 million, her personal lifetime allowance can be increased by 10% (£105,500/£1,055,000) to £1,160,500.
Please note the above assumes that none of the contributions to the French scheme attracted UK tax relief.
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All references to taxation are based on our understanding of current taxation law and practice and may be affected by future changes in legislation and the individual circumstances of the investor.