Retired UK citizens thinking of moving abroad should consider the tax implications discussed below.
UK state pension
The UK state pension is a pension paid gross without deduction of income tax by the UK government based on the individual's national insurance contributions over their working life (ie UK social security contributions).
R (oao Carson) v Sec of State for Work and Pensions, [2005] 5 All ER 545
Where an individual in receipt of the UK state pension leaves the UK, the value of their state pension may be frozen at the deemed value for the year of emigration. Whether the individual will receive the incremental increases to the amount of the state pension depends
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Web page updated on 17 Mar 2025 13:37