RPSM04101030 - Technical Pages: Taxation: Authorised member payments: Pensioner not UK resident

Pensioner not UK resident

Pensions from UK registered pension schemes where the member is living abroad - Payment of UK income tax

There is no general exemption to income tax for individuals who are living abroad in receipt of a pension from a UK registered pension scheme. However, exemption at source may be available under a double taxation agreement. The lifetime allowance charge and the unauthorised payments charge may also be relevant in certain circumstances.

Further guidance is on RPSM13103040.