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Readers' forum : Offshore pension

19 April 2016
Issue: 4546 / Categories: Forum & Feedback

Will UK income tax be payable on a non-dom’s remitted pension scheme lump sum?

Our client John moved to the UK permanently in 2002 from Australia. He is now a non-domiciled UK resident and has elected that overseas income and gains should be taxed on an arising basis.

Before his arrival in the UK he had built up an Australian superannuation fund from employee and employer contributions. These pension contributions had been made throughout his working life in Australia. Contributions to that overseas fund ceased in 2001 and it has been in a ‘preserved’ status since then.

John recently turned 55 and can access the Australian superannuation fund to receive a lump sum payment. What we are unsure of is whether he can remit those funds to the UK free from UK income tax?

We hope that Taxation readers can advise on this subject.

Query 18 762– DJC.


Reply by Toby jug

Article 17 of the UK/Australian double tax agreement gives...

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