A range of pension-related income, lump sums and gains fall within the temporary non-residence rules at E6.137A from 6 April 2013. See Division E7.1 for detailed commentary on pension schemes1.
The pension payments within the anti-avoidance rules from 6 April 2013 are listed in HMRC's guidance at RDRM12680 as:
- Ìý
(a)ÌýÌýÌýÌý withdrawals from a flexible drawdown pension fund
- Ìý
(b)ÌýÌýÌýÌý certain lump sums paid from an unapproved employer-financed retirement benefit scheme (EFRBS)
- Ìý
(c)ÌýÌýÌýÌý certain steps comprising either the payment or (for a remittance basis user) the remittance of a lump sum relevant benefit that is a relevant step' for the purposes of the disguised remuneration rules (see E4.1051)
- Ìý
(d)ÌýÌýÌýÌý certain lump sums paid by UK pension schemes in respect of which the UK tax charge on receipt is removed by the provisions of
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 16:22