UK Income (Non Resident)

Dear Sir/Madam, The double taxation agreement between the UK and Philippines states that UK state pension and non occupational pensions are taxable in the UK. If the non resident chooses to have these pensions paid directly into an overseas bank account rather than to a UK bank account, would this make them not subject to UK tax or will they remain taxable in the UK regardless? Many thanks

Hi,

The pensions would remain taxable in the UK, regardless of which account the pensions were paid into. 

Thank you.