Uk pensions and double tax treaties

As it's becoming more popular to retire abroad (and every survey or report I see seems to show increasing numbers of people moving or retiring overseas) the tax treatment of UK pensions is becoming of more importance. Many pensions already have income tax deducted at source, and so the key issue for any expatriate is whether they can receive their pension without tax being deducted at source. For tax purposes UK pensions can be split into private pensions, government pensions and the state pension and you'll need to look at the terms of any double tax treaty to find out whether any of these pensions fall within the scope of UK tax or should be taxed overseas. So if you're resident in a tax haven (ie no double tax treaty with the UK) you'll need to settle for UK tax. Many treaties provide for exemption for private pensions but still tax UK government pensions. State pensions usually qualify for full relief under the other income article of the relevant double tax treaty. Members can see this new article: Offshore tax article - How a UK private, government and state pension is taxed when you're overseas, including a schedule showing the impact of double tax treaties which looks at the position in more detail, covers the treatment in various country's and shows extracts from a relevant double tax treaty.