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Posted Tue, 25 Jul 2023 15:17:13 GMT by
Hello HMRC I am looking to take a new Swiss based job. I will continue to be a resident in UK for taxation perspective, as I will be spending more than 90 days in the UK. My query is regarding the Swiss employer pension and personal contributions.. - will those contributions be subject to tax in the UK through the years in which contribution will be be made? - or it will be only taxable when the pension pot is either withdrawn in full or post retirement age as regular income your direction will be very helpful
Posted Wed, 02 Aug 2023 12:49:36 GMT by HMRC Admin 20 Response
Hi Ramesh H,

The actual contributions are not taxable income as you are making these payments.
It is the actual receipt of the pension that is then taxable income.

Thank you.

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