RTJMB

Hi, I worked in the US from May 2012 to May 2014 and during that time accrued a small unfunded company pension with my employer. The company have now offered to pay a lump sum to settle the liability and will withhold 30% US tax on the payment. From the thread above it seems quite clear that this will be treated as a lump sum from HMRC's perspective and also subject to UK tax with a credit for the US tax paid. I understand (although cannot find confirmation) is that the UK did not tax lump sum pensions from overseas schemes prior to 2014 and my question is whether this relates to when the pension was earned (largely pre 6-Apr-2014) or only to lump sums received prior to that date? Many thanks Richard