Paresh Panchal

Being a USA resident, I know my local IRS rules mean that if you have a cost to recover from your pension plan, you can exclude part of each such payment from income, as a recovery of your cost. This is a tax-free part of the payment, whilst the rest of each such payment is taxable. Now, I have a SIPP pension in the UK, from which I am receiving irregular/variable payments each year. Does any such "cost recovery" rule exist within the UK HMRC, that would allow me to similarly exclude part of each (SIPP) payment from UK tax ?