Thank you. That's clearer, although I'm not sure why it wasn't clear where I lived: the first line of the first post says "If I have a SIPP in the UK but am resident in Switzerland:"
1) So, to confirm
if I am
a) resident in Switzerland
b) Have a UK SIPP
c) take small regular lump sums
I can apply for an NT code, not get taxed on them in the UK, and declare them and pay tax on them in Switzerland.
2) What is the criteria for what attracts lump sum treatment vs pension treatment? Some percentage of the total fund? How regularly I take the amounts? Frequency of withdrawals?
Oh, I'm sorry, you've really confused me. If it is a "recurring pension", shouldn't it be taxed where I live (in Switzerland), not in the UK?
I live in Switzerland: lump sums paid in the UK are taxed there, regular pension income is taxed in Switzerland.
But you've replied that because they are regular income not lump sums they are taxed in the UK. That isn't right is it?
If I have a SIPP in the UK but am resident in Switzerland, if I:
a) take 25% tax free it is not taxed in Switzerland (Art 18.2 of the Swiss / UK double taxation agreement says lump sums are taxed in the country they are paid
b) If I then take small annual amounts out as drawdown (say 4% of the remainder), are they
i) taxed in the UK (because they are small lump sums do fall under 18.2 again) or
ii) taxed in Switzerland because they are income?
Would be very grateful for some guidance.