Broadly, a "section 615 scheme" is a scheme established for the sole purpose of providing benefits for persons who work wholly outside the UK.


As announced in the Autumn Statement, the draft Finance Bill provisions published on 5 December 2016 provide that from 6 April 2017 no new section 615 schemes can be established, and an existing section 615 scheme will only continue to satisfy the definition if no further contributions are made to it.

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Rachel Rawnsley

Rachel Rawnsley

Partner, Head of Pensions
United Kingdom

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Jade Murray

Jade Murray

Partner, Pensions
United Kingdom

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Catherine McAllister

Catherine McAllister

Partner, Pensions
United Kingdom

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Rachel Uttley

Rachel Uttley

Partner, Pensions
United Kingdom

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