Tax information for overseas residents

HM Revenue and Customs (HMRC) Residency deals with exemptions from United Kingdom tax for overseas residents. However we understand that pensioners living overseas are usually subject to UK tax on their occupational pensions unless;

1. Either the last 10 years service in respect of which the pension is paid was performed wholly outside the UK; or

2. Half the total service in respect of which the pension is paid was abroad and at least 10 years of the last 20 years was abroad.

You may also qualify for exemption under a double taxation agreement. If you think that you are not subject to UK tax, may we suggest that you contact Residency at:

HMRC Residency
Fitz Roy House, PO Box 46
Nottingham, NG2 1BD
0845 070 0040 (if calling within the UK)
+44 151 210 2222 (if calling from outside the UK)

If you are found to be exempt from UK tax we will be instructed to cease PAYE tax deductions from your monthly pension payments from the appropriate time by the West Yorkshire & Craven Area Office of HMRC.

For further information about Residency you can visit their website (www.hmrc.gov.uk/cnr).