Broadly, a "section 615 scheme" is a scheme established for the sole purpose of providing benefits for persons who work wholly outside the UK.

As announced in the Autumn Statement, the draft Finance Bill provisions published on 5 December 2016 provide that from 6 April 2017 no new section 615 schemes can be established, and an existing section 615 scheme will only continue to satisfy the definition if no further contributions are made to it.