Swiss Resident

Specifically then please, how many years or months is "a long period of time" in the view of HMRC? Thank you

Can you please give a bit more clarity on Article 18(1) covering "regular payments at regular intervals". Does that mean that if one had a UK SIPP of say £1,000,000 they could draw down £100,000 (regular amount) every month for 10 months (regular interval) and the payments still be classed as income drawdown and not capital lump withdrawals? Or are there some other rules or guidance on how much, or over how long a period, regular drawdown payments can be taken as income?