When I go to live abroad I will begin to receive a pension from my former employer. How will this be treated for UK tax purposes?

Frequently Asked Questions

Normally the pension will be taxable in the UK. It may also be liable to tax in the country in which you live. If so, you may be able to get relief under the terms of any double taxation treaty between the UK and the country in which you live. For more information, please contact

Inland Revenue International - Centre for Non-Residents
Fitz Roy House,
PO Box 46
Nottingham
England
NG2 1BD

Phone: 0845 070 0040 if calling from the UK (+ 44 0151 210 2222 if calling from outside the UK)

You can also e-mail us at non-residents@inlandrevenue.gov.uk. If you e-mail us, we will endeavour to answer your query as quickly as possible, and aim to let you have a response within ten working days.

Please note the Inland Revenue's Code of Practice 10, which sets out the various ways in which we aim to give information and advice to customers. Click here to read Code of Practice 10.

Other related Frequently Asked Questions

• I am going to live abroad for less than 5 years, am I liable to capital gains tax if I dispose of my shares whilst I am not resident and not ordinarily resident in the UK?
• I am not resident in the UK, am I liable to capital gains tax?
• I understand that non-residents are now treated differently for capital gains, when did this happen and what are the changes?
• What do I need to do, as I am coming to live or work in the UK?
• I have written to you or made a claim to you. When can I expect a reply?
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• Can I choose to pay tax in the UK on UK source income rather than in my country of residence?
• What do I need to do, as I am going to live or work abroad?
• I live abroad and let my property in the UK. I am thinking of selling this property, will I be liable to capital gains if I sell this before I come back to the UK?
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