DT Individual form & NT tax code

If my husband as a non uk tax resident wanted to draw all money out of a pension pot all in one go and can prove he has tax residency elsewhere, can he get it all without tax being deducted by getting a NT code first somehow or does tax always get deducted first and then refunded with a filled in DT Individual form for double taxation?

Hi
No.  The pension provider will tax the lumpsum payment first.  Your husband then has to claim the tax back from HMRC.  He should go to www.gov.uk and search for 'tax treaties'.  He should review the treaty for his country of residence, as it could be possible the lump sum remains taxable in the UK.  If it not taxable in the UK, he will need to download the correct 'DT Individual' form.  Search for it in the search box.  The completed DT individual form should be signed, dated and sent to his local tax office for validation.  He should then send the validated form to HMRC at the address on page 1 of the form.

OK so the order is he takes Lumpsum from Pension provider, they with-hold tax. He is resident in the UAE, so after submitting the correctly filled in DT form and signed by his country of residence (UAE) with their tax certification, the DT Individual form then goes to the HMRC. After processing they would refund the tax under the double taxation treaty relief.

Hi,
Yes, that is correct.
Thank you.