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  • Tax on pension lump sum (as a beneficiary) to overseas people

    I am a dual citizen (Australia and UK) and have been a tax resident in Australia for over 12 years. This year my father passed, and his private pension org have sent me a letter, as a beneficiary, stating the amount they will pay and requesting National Insurance numbers along with bank details (to pay into). I understand that it doesn't form party of the inheritance so is absent from the probate process, but that leaves me with questions. If i was living and working in the UK, this would be seen as an income, and from my understanding it would be taxed at the nominal rate of income tax. However, as i am no longer have income tax set up in the UK, and am a tax resident of Australia I am wondering how this plays out. Will the lump sum payment still be taxable in the UK? I have little understanding how this would work across the HMRC and ATO so would be grateful for some guidance. The letter from the private pension org states it will be subject to tax - I just dont know how this works with a different tax residency