Whilst a pension in payment is still UK resident it will be subject to UK taxation and possible taxation of your country of residence - subject to any Double Taxation Convention.

Those persons resident in the US are given certain reliefs as set out in Articles 17 and 18 of the UK/US Double Tax Convention of 2003. Hence if you transfer your pension to a QROPS there may be tax issues to consider between your country of residence, and the jurisdiction of the QROPS.

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