Tax on foreign pensions

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With effect from 6 April 2017, individuals with foreign pension income will be taxed on 100% of the income in the tax year regardless of when they started to receive the pension payments.
The 10% foreign pension allowance no longer exists.
Further information can be found in HMRC’s Employment Income Manual
As with all of our tax tips and web pages this information is necessarily summarised and of a general nature.  If you would like detailed specific advice please contact us.