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.