www.offshoretax.co.uk

More and more people are emigrating from the UK, and a significant proportion of them are looking to retire overseas. In this case you'll be potentially subject to two country's tax regimes. The UK will want to tax the pension if it has a UK source, and the overseas country will also probably want to tax it if you're a tax resident of that country.

This is where a double tax treaty comes into play as it can provide for a tax exemption in one of the country's. This article looks at how you claim relief from UK income tax on pensions under a double tax treaty.