UK Expat Pension Tax Treaty 2026 -- Article 17 Across UK Treaty Network
Under most UK double tax conventions, private pension income (SIPP, defined benefit) is taxable only in the country of residence (OECD Model Article 17). Government pensions (NHS, civil service) remain UK-taxable under Article 19. Pensions enter the UK IHT estate from April 2027.
UK Expat Pension Contributions Abroad 2026 -- Tax Relief, Limits and Treaty Rules
UK expat pension contributions abroad 2026: Annual Allowance £60,000 (2025/26) subject to 100% of relevant UK earnings cap. MPAA is £10,000 if drawdown income has been taken. Tapered AA reduces by £1 for every £2 over £260,000 adjusted income; floor £10,000 (at £360,000).
UK State Pension Abroad 2026 -- Eligibility, Frozen Rules and Country Differences
UK state pension abroad 2026: full new State Pension is £221.20 per week (35 qualifying NI years). Uprated (triple lock) in EEA, Switzerland, and USA. Frozen for residents of Australia, Canada, New Zealand, India, and South Africa. Claim via DWP International Pension Centre.
