Since A-day, membership of a UK registered pension scheme is open to anyone regardless of where they are resident or of where their employer (if any) is resident. Part 4 of the Finance Act 2004 (FA 2004) does not therefore restrict the amount that can be contributed by a non-UK resident to a UK registered pension scheme. See PTM114000. What FA 2004 does, however, is restrict, at FA 2004, s 188, relief on contributions to individuals who are ‘relevant UK individuals’. Broadly speaking, under FA 2004, s 189, an individual will be treated