Tanny

My U.K. pension is crystallised pension. I took 25% tax free cash from the pension when I was a U.K. tax resident. I moved to Australia and became an Australian tax resident in Sep 2020. The crystallised pension was transferred to QROPS in Australia after I became an Australian tax resident. As of today I am still within 5 years of non-U.K. tax resident. I like to draw down the Australia QROPS in small amount, e.g. GBP30K p.a. while I’m within the 5 years non-U.K. tax resident period. I meet the Australian QROPS pension release rules. My questions - 1. Would such drawdown/withdrawal be subject to U.K. income tax? 2. Would I have to file a U.K. tax return to report such drawdown in the U.K. tax year of the drawdown? Thanks

I moved to Australia permanently in Sep 2020. Had transferred my UK pension to QROPS in Australia. I have now reached age 65 and met the regulated release condition of Australia QROPS pension requirements. If I withdraw from the Australian QROPS, e.g., large lump sum (over GBP 250K) or regular draw down (say annual GBP 30K, they are not annuity), would I be caught by the 5 years rules, and if so does that mean I have to file an income tax return with HMRC.