Isle of Man Pensions

Hi I am receiving an Isle of Man pension and live in the UK, I have received a "Pension commencement lump sum commutation" with this pension which was not taxed . Does this Lump sum have to be declared as foreign income in my tax self assessment? Also I have taken taken a small pot pay out from an Isle of Man pension and would like know if the 25% tax free part needs to be declared as foreign income my tax self assessment. Regards

Hi,
For the lump sum, please refer to:
PTM063210 - Member benefits: lump sums: Pension commencement lump sum (PCLS): payments
The 25% tax free element does not need to be declared.
Thank you.