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This guide explains how to enter pension savings tax charges and taxable lump sums from overseas pension schemes on your tax return. It covers:
benefits in excess of the lifetime allowance
pension savings in excess of the annual allowance
short service refunds of contributions
lump sum death benefit payments
serious ill health lump sums paid after you reached age 75
trivial commutation and winding-up lump sums
flexible drawdown taken during a period of temporary non residence