Answers · UK 2025/26
Is foreign pension income taxed in the UK?
If UK resident, foreign pension income is taxable in UK at marginal rate (after Personal Allowance). Some double-tax treaties allow exemption or reduction. Non-domiciled "remittance basis" abolished April 2025 — new FIG regime for 4-year arrivals.
Full answer
UK tax on foreign pensions 2025/26. UK resident, domiciled: worldwide income taxable in UK. Foreign pension added to other income, PA + bands applied. Foreign withholding tax: claim Double Tax Relief via tax treaty or unilateral relief (lower of UK tax that would be due, or foreign tax paid). Common pensions. US Social Security: treaty allows UK taxation. US 401k/IRA: complex — may be taxed by both US (15% withholding) and UK. EU State Pensions: similar to UK State Pension treatment. Government service pensions: often 50-100% UK exempt under treaty. Non-residents: usually not UK-taxed on foreign pension. FIG regime (from April 2025): new arrivals with 10+ years prior non-residence get 4 years exemption regardless of remittance. Reporting: SA106 Foreign pages of Self Assessment. Specialist tax advisor recommended.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.