Reclaiming tax withheld by HMRC on UK personal pension plan lump sum, for tax resident of Malta

I am a UK citizen who left UK more than 30 years ago, therefore no longer UK tax resident. Currently I am a tax resident of Malta. As I am older than 55, I understand I am allowed to have my UK private personal pension, acquired during my time in UK, paid out as a lump sum. I understand that UK pension rules are that 25% of the lump sum will be tax free and the remaining 75% will be taxed at the personal income tax rate. I am told by the pension company that they will withhold and pay tax to HMRC at emergency tax rate on the 75% of lump sum. - As I am a Malta tax resident, can I claim back all the tax withheld by HMRC ?, - What is the process to reclaim the tax withheld? - Is the lump sum subject to tax in Malta under a dual taxation agreement between UK and Malta ? I have found in the HMRC DT Digest, in the Malta secton Heading "Other Pensions" it says "Full Refund, includes ‘trivial commutation lump sum’". What does this mean? https://assets.publishing.service.gov.uk/media/5b05425fed915d1317445ed2/DT_Digest_April_2018.pdf regards

Hi Leamcon,
As you are not resident in the UK, the tax deducted by your pension provider from your lump sum can be repaid to you.
You will need to download and print of the DT individual form here:
Double Taxation: Treaty Relief (Form DT-Individual)
You should declare all your UK pensions, including UK state pension on the form and send the signed and dated form to the Maltese tax authorities. The Office for commisioner for Revenue, will note your sources of UK income and validate the form, to confirm you re resident in Malta and taxable on those pensions there.
They will return the validated form to you, so that you can send it to HMRC at the address on page 1 of the form.
When processed by HMRC, any tax deducted in the current tax year will be repaid by your pension provider and any overpaid tax from an earlier tax year, by cheque (only to UK banks).
Thank you. 

Hi, I am in a similar situation - I live in Malta and am a Maltese Tax resident. I would like to withdraw the funds in my SIPP in one lump sum and remit them to Malta. I just want to confirm that lump sum payments from mu UK SIPP to me in Malta are definitely covered by the Double Taxation Treaty between the UK and Malta and so I will not pay any UK tax on the lump sum withdrawal, I will just pay the relevant tax due in Malta. I understand that some tax may be taken initially in the UK but if it is then the tax will be refunded by either the company where my SIPP is held or by HMRC. I raise this because in another answer regarding someone who lives and is tax resident in Switzerland, it was stated that lump sums from a UK SIPP were subject to UK tax as lump sum withdrawals are not mentioned in the Swiss/UK double taxation treaty. Regards

Hi Adrian.
Yes the DTA with Malta allows full relief.
You would need to apply for this.
Double Taxation: Treaty Relief (Form DT-Individual
Thank you.