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HMRC internal manual

Employment Income Manual

The taxation of pension income: Pensions taken as flexible drawdown: temporary non-residence: persons within the scope of section 575 or section 579B by virtue of section 575 or section 579CA

A person receiving or entitled to receive the pension is chargeable to income tax in respect of amounts taken as flexible drawdown arising or accruing to them in a year, or any part of a year, in which they are resident or ordinarily resident in the UK, by virtue of either section 575 or section 579B ITEPA.

“Person” includes a member of a registered pension scheme or an overseas pension scheme and any dependants who on the member’s death have an entitlement to dependants’ drawdown pension.