Calculating UK Tax on Australian Super/pension

Hi, please could you let me know if I’ve calculated the potential tax liability correctly. My partner and I are 61 and thinking of returning to the UK. We both have our superannuation (pensions) in income generating Account Based Pensions. By Australian law our employer had to pay a certain percentage of our salary into the pension and having reached a certain age, by law, we have to draw down a percentage of our Account Based Pensions as income. Question 1. Are these considered as defined contribution pensions? Is the following tax calculation correct? - For simplicity, assume we each drawdown GBP 2,500 per month as income, i.e. GBP 30,000 per annum. - Applying the available lifetime allowance, we remove the first 25% as tax-free. This leaves a taxable income of GBP 22,500 per annum - Applying the tax-free personal allowance of GBP 12,750 leaves GBP 9,930 - Apply tax at 20% yields an annual tax bill of GBP 1,986. Question 2. Can we apply the 25% tax-free allowance, i.e. the lifetime allowance of GBP 1,073,100, to our annual income? We have been drawing from our pension since June 2022 Question 3. Is the calculation of tax correct at GBP 1,986 on GBP 30,000 per annum? Question 4. If the calculation above is wrong, how much tax is payable on a pension income of GBP 30,000 per annum? Question 5. Can you confirm no National Insurance contributions are payable on pension income? Many thanks

Hi Marlowe23 Brown,
We can only provide general information / guidance in this forum.  
For an answer to a detailed question of this nature, you would need to contact our self assesment helpline on 0300 200 3310, or seek professional advice.
Thank you.