Double Tax Treaty Application to Pension Drawdown

I live in the UAE (having left the UK more than 10 years ago) and will be drawing down a lump sum from my pension in 2024, whilst still living in UAE and remaining a non-UK tax resident. From my research, I understand that under the UK-UAE double tax treaty this pension drawdown will not be taxable in the UK. Is my understanding correct that hence I will be entitled to a full tax refund under the current treaty?

Hi Pines12345,
If all the conditions of Article 17 apply then yes.
However, the pension company will likely tax the payment before issue as we cannot issue a no tax(nt) code until the pension is in payment.
This is when you would apply for relief under the DTA
Double Taxation: Treaty Relief (Form DT-Individual)
Thank you.