UK Australia double taxation agreement

Hi I am a non-UK resident for tax purposes and live in Australia. I will be receiving a lump sum payment from a UK pension scheme at the end of the year and I understand that they will be withholding tax at the UK emergency tax rate. I have no UK income other than this. Considering that the Australian government will also treat the lump sum payment as taxable income, I am unsure of the best way to recover any tax overpayment. Which of the following would apply to my situation: - I should lodge a UK self-assessment (SA100 & SA109) to recover the overpayment of tax in the UK. - I should lodge a claim under the double taxation agreement between Australia and the UK to recover all tax paid in the UK (since it will be paid in Australia). - All of the above Thanks

Hi,
Article 17 of the UK / Australia tax treaty covers pensions: 
2003 Australia-UK Double Taxation Convention - in force
It advises that pension payments are taxable in the individual's country of residence. The article makes no mention of lump sums. This means that a lump sum from a UK pension is taxable in the UK, as there is no agreement in place. You would need to claim a repayment of tax from HMRC for any excess tax deducted and claim a credit for UK tax paid when declaring the lump sum in Australia.  
Claim a tax refund when you've taken a small pension lump sum (P53)
Thank you.

Hi I have now received the funds from the pension scheme and as expected, tax has been withheld at the emergency tax rate. Looking at form P53, it states that "If you are not a UK resident for tax purposes you do not need to complete this form". It also requires a copy of a P45 from the pension provider to be attached. I am not a UK resident for tax purposes and have not been provided with a P45 at this time. On that basis, should I still submit the P53 form to claim a repayment of excess tax? Thanks

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

If you earned less than the tax free threshold in the UK, you'll automatically get the refund at the end of the UK tax year. I'm pretty sure this is correct as, as I got the refund in June/July without doing anything. The refund went into the same account