This note considers the tax regime under the Finance Act 2004 for internationally mobile employees that have a pensions connection with the UK. The note looks at the positions of both UK-based employees who are members of foreign pension plans and non-UK employed members of UK registered pension schemes, as well as covering tax charges that arise on non-UK schemes, transfers to qualifying recognised overseas schemes (QROPS), and the taxable property provisions introduced by the Finance Act 2006.