Pension withdrawal after moving overseas

Hi! My parents have moved to the UAE and are looking to access their UK pensions. We know that - if they are UAE residents for tax purposes - they can access the money at 0% but - what does HMRC need to consider them to be UAE residents? Is it a visa or is it a self declaration? I can't seem to find any clear explanation.

Hi Louise Spence,
They would need to submit a tax emption claim that is certified by the UAE authorites -  Double Taxation: Treaty Relief (Form DT-Individual
Thank you.

So is no tax due if you withdraw your pension while living in the UAE (we own a property here) and are non resident for UK tax?

Hi Lyndsey,
Please refer to Tax on your UK income if you live abroad.
Thank you.