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STOP PRESS: The remittance basis is to be abolished from 6 April 2025, although this only applies to foreign income and gains arising on or after that date. The remittance basis rules still apply to unremitted income and gains arising before that date but remitted later. The legislation is included in Finance Bill 2025. For more details, see the Abolition of the remittance basis from 2025/26 guidance note.

Overseas pensions are those paid by or on behalf of a person outside the UK. For these purposes, the Isle of Man, Jersey and Guernsey are classed as overseas.

This note covers the taxation of income from such overseas pensions.

For details of the other tax charges to consider when the individual takes a benefit from an overseas pension (or also on transferring pension funds overseas), see the Overseas pension schemes ― taxable events guidance note. For the tax implications of contributing to an overseas pension see the Treatment of pension contributions to non-UK pension schemes guidance note.

For information on the UK state pension, see the State