Hi Team, I was a UK resident from FY 2021-22. During the 2023-24 financial year, I closed my Indian Employee Provident Fund and withdrew a lumpsum of £7,700. Employee Provident Fund is a retirement fund backed by Indian government that earns fixed interest income and I paid in to the fund during the time I was employed in India. I understand that as per the Pension Tax for overseas pensions terms, I am exempt from paying tax on the value of the fund before 06-Apr-2017. The lumpsum I received constitute the following: 1. Value of funds on 05-Apr-2017 - £500 2. Employee Contribution - £4,700 - paid into the fund by myself via Salary Sacrifice 3. Employer Contribution - £1,700 - paid by my employer to the fund, matching my contributions to a limit 4. Interest Earned (income) on the Employee & Employer Contributions after 06-Apr-2017 - £800 As per the Pension Tax for overseas pensions terms, which of the following am I expected to declare as my income: a. the lumpsum received minus Value of funds on 05-Apr-2017, or b. interest earned on the employee & employer contributions after 06-Apr-2017 Could you please help me out with this query? Thanks in advance.