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· Registered
291 Posts
Discussion Starter · #1 ·
I should probably ask a tax advisor but somebody on here might have the answer and if not, it might throw up some questions to put to the tax advisor.

I'm non-resident in the UK and receive a full UK state Pension. I've also got a personal pension plan with an annual flexible drawdown in place. I've limited the drawdown to an amount that will keep my total UK income just below the personal allowance.

The drawdown is paid with tax taken off (emergency code) which I reclaim via my tax return. I pay tax on all my UK incomes in Switzerland (place of residency).

1) Can I get the drawdown paid gross?
2) Can I increase the drawdown (which would take me above the personal allowance) and claim the tax back?

· Administrator
54,674 Posts
I don't know much (i.e. anything) about UK taxes, but one thing to check on is whether or not you are entitled to the personal allowance as a non-resident. It's fairly common for non-residents to have the appropriate taxes deducted from their pensions prior to payment overseas - and in many cases (i.e. depending where the pension is coming from), there is no personal allowance or exemption for a non-resident.

· Registered
58 Posts
Taxation of non-residents
The starting point is that the UK taxes the UK source income of non-residents, in common with most countries. This includes pension income

Personal allowances
Not all non-residents benefit from personal allowances. But UK nationals and many other groups do.

Tax in Switzerland
DonMaro would need to take this own advice

Double tax treaty
There is a double tax treaty between the UK and Switzerland, easily found. Article 11 and 19(2)(a) and (b) deal with taxing rights to pension income, overriding domestic rules. HMRC as a form DT-Individual for this.
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