Indian foreign pension move to UK

Hi, I moved from UAE to UK in July 2022. I have a pension fund scheme in UAE that I am now trying to withdraw and bring to UK into a dollar account( since the fund is in dollars). I have two questions regarding this: 1) On what amount will I be taxed: the whole amount or just the amount its grown in the last year? This is a pension investment scheme I was contributing to since 2016 along with my previous employer until June 2022. 2) Secondly, I have completed a self assesment form for generating my unique tax reference number. How should I declare this fund that I am now withdrawing? Or is there another way to get my unique tax reference number? Thank you for your reply

Hi,

Article 17 of the double taxatation agreement, states "Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration paid to a resident of a Contracting State shall be taxable only in that State". Paragraph 2 covers governmment service, including pensions. This means that as a resident of the UK, you are taxable on your UAE pension, including lump sums, only in the UK. You can see guidance here: 

2016 UK-UAE Double Taxation Convention

You would be taxable on this pension from the date you became resident in the UK or the date you start to receive the pension, which ever is the later date. This foreign pension will need to be declared in a Self Assessment tax return on SA106 or the foreign section of the online return.

Self Assessment: Foreign (SA106)

Thank you.