I have an Irish pension built up in a Dublin employers pension fund during 2017-2018 and which is operated by Aviva Ireland. The pension is registered in Ireland and did not benefit from any UK tax allowances. I am now 60 and my ex-employer and Aviva are suggesting I take a lump sum refund of the EMPLOYEE contributions ONLY (the employer contributions have already been removed as i worked in dublin for less than 2 years). Aviva will issue the lump sum to my UK bank account minus 20% Irish lump sum withholding tax. Is the remaining balance I receive in the UK subject to any further UK tax? Do I need to report the lump sum payment and claim the foreign tax credit for the 20% paid in ireland?