Under new rules proposed for Pension Simplification in 2006, a non-UK resident working in the UK will still be able to pay into his overseas pension fund and claim tax relief in the country of origin (assuming that country's rules permit it). Currently, for a limited number of countries/ schemes, employers in the UK can pay into overseas schemes and offset this expense against UK tax. This feature will be widened along with the proposed more flexible approach for members own contributions.
Our view
A strange one this. These rules should have been set in place years ago. If you are working in the UK but resident overseas and paying tax and receiving tax relief overseas - what has it got to do with us anyway?