I have a UK SIPP. I have already taken the 25% tax free. I am planning to move to ITALY. WIth my SIPP I can take cash withdrawals at any time , so it is not an annuity. I understand that my pension provider with take tax at source. Can I claim that tax back ? would I use this form ? , get it stamped etc https://www.gov.uk/government/publications/double-taxation-treaty-relief-form-dt-individual ? If also I state that I will take a fixed mount every month would then not taxed any more? This will not be a real annuity, because I can change the amount if I so decide..