QROPS From funds solely originated from UK registered pension funds

Hi - I have a QROPS in Malta which is solely originated from UK registered pension funds. I’m now retired (58yrs) having worked continuously abroad & registered as a non resident for UK tax purposes for 20 years before returning to the UK & retiring 6 months later (thus UK tax resident for6 months) . I’m considering requesting a pension commencement lump sum (PCLS) payment given I’ve been informed this qualifies for the 25% tax free lump sum criteria. Could you pls clarify if this is the case or if not how this will be assessed? Many thanks

Hi D Bon,
If the non-UK scheme is registered, any lump sum will be taxable in the same ways as lump sums paid from a UK based registered pension scheme. The taxation of lump sums paid from registered pension schemes remains unchanged.
Chapter 1 - conditions a scheme must meet to be qualifying overseas pension scheme (QOPS) or recognised overseas pension scheme (QROPS)
For guidance on lump sums, please have a look here:
Tax when you get a pension
Thank you. 

Hi there - many thanks for the response. I’d only be taking a maximum of 25% (tax free limit) & thus do I need to include this on my tax return & if so which section should this be included? Many thanks

Hi,
If the full amount of withdrawal is the tax free lump sum then you do not declare this.
Thankyou.

In 2012, I left my UK employer of 30+ years and moved from UK to Channel Islands. In 2018, I transferred the pension fund from my former employer to a QROPS in Guernsey and the 'fund' is listed on HMRC's "Check the recognised overseas pension schemes notification list" I am looking to draw PCLS and have been advised the tax-free element does not have a cap/limit in terms of the amount I can withdraw, but it is subject to a limit. However, it has not been confirmed if this limit is 25% or 30% (I have established that some QROPS benefit from 30% limit) How do I establish if my QROPS benefits from 30% limit without a cap, or if it is 25% limit without a cap? Also, can you please confirm HMRC has no interest in receiving details of payments made from the scheme following the 10th anniversary of transfer of the pension pot from UK? Many thanks

Hi,
You would need to check this with the QROPS provider. The guidance below advises that should a country change their legislaton or otherwise create or uses a pension scheme, to provide tax advantages that are not intended to be available under the QROPS rules, the Government will act so that the relevant types of pension scheme in those countries or territories will be excluded from being QROPS.  
PTM112010 - International: qualifying recognised overseas pension schemes (QROPS): introduction
If you access your QROPS pension scheme within 10 full consecutive years of being UK tax non-resident and 5 years of the QROPS transfer, you may be subject to UK taxation on any withdrawals.
Thank you.