The following Pensions Q&A provides comprehensive and up to date legal information covering:
The following Practice Note is relevant to your question: UK pensions tax treatment of internationally mobile employees and members, see in particular the section entitled: Tax treatment of overseas individuals who are members of UK registered pension schemes.
As mentioned in the Practice Note, since 6 April 2006, membership of a UK-registered pension scheme is open to anyone regardless of where they are resident. Part 4 of the Finance Act 2004 (FA 2004) does not therefore restrict the amount that can be contributed by, or on behalf of, a non-UK resident to a
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