HMRC Admin 20 Response

Hi Ian Anstey,

Under Article 17 of the Double Taxation Treaty, 
DT19939G - USA: Double taxation agreement, Article 17: Pensions, social security, annuities, alimony, and child support
the lump sum would be taxable in the UK as only pensions and annuities are covered.

Thank you.

Hi a_re,

Yes the money can be transferred and no tax will be due in the UK on the actual pension money but you will be liable to tax on any interest or dividends that this then generates.

Thank you.

Hi estherchan0723,

Please refer to the guidance notes to accompany each relevant page of the return -
Self Assessment tax return forms.
when you click on each section it gives you the option of the form or the notes to help complete.

Thank you.