Hi,
Article 18 of the UK / Singapore tax treaty (
Singapore: tax treaties) makes no mention of lump sums.
This means a lump sum is taxable in the UK.
You can claim back any excess tax deducted by your pension provider by submitting a P53 claim.
You can do this at
Claim a tax refund when you've taken a small pension lump sum (P53).
When we have worked out any repayment due to you, we will send you a cheque.
We can send this direct to you at your home address or to your nominee’s address.
The cheque can only be paid into an account held in your name or your nominee’s.
Thank you.