This Q&A asks whether there are any restrictions on, or tax consequences as a result of, trustees of UK-based pension scheme being resident out of the jurisdiction. As a general rule, anyone can be appointed a pension trustee, provided: • in the case of an individual, they are over 18 and have mental capacity • in the case of a company, it is consistent with its constitutional documentation • in either case, they are not disqualified by reason of section 29(1) of the Pensions Act 1995 (PA 1995), namely they or a director • have not been convicted of any offence involving dishonesty or deception • have not been made bankrupt, subject to a debt relief order or made an arrangement with their creditors • have not been disqualified as acting a director, and • in either case they are not prohibited pursuant to an order