James

Good morning HMRC, I understand from the previous answers that receipt of lump sum pensions from the Pillar 2 is not taxable in the UK for UK residents as it is it is exempt under article 18 of the DTA. Does this also extend to the Pillar 1 part of pension (i.e. OASI contributions) if they were to be paid out as a lump sum?

Hi Robert, I'm also curious to know how you got on.