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HMRC internal manual

Employment Income Manual

The taxation of pension income: Pensions taken as flexible drawdown: temporary non-residence: provisions not changed

Sections 575 and 579B ITEPA

The pension income tax provisions contained in sections 575 (foreign pensions) and 579B (pensions from registered pension schemes) for persons who are resident or ordinarily resident in the UK and receiving payments of either a foreign pension or a pension under a registered pension scheme are unaffected by sections 576A and 579CA ITEPA. Sections 576A and 579CA are not themselves charging provisions. They modify the operation of the main charging provisions at sections 575 and 579B by deeming amounts paid as flexible drawdown to arise or accrue as pension income at a certain time.