Foreign pensions are pensions which:

are paid by or on behalf of a person outside the UK to a UK resident; and

are not pensions charged to income tax in respect of overseas public service (see ¶10805).

(ITEPA 2003, s. 573).

Foreign pensions are taxable on an arising basis, but this is subject to the rules for relevant foreign income for those using the remittance basis and rules for temporary non-residents (ITEPA 2003, s. 575, 576A).

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