helpmeunderstandtax

Hi, I have relocated overseas and in the process of extracting funds out of a LTD company to wind down the business. I engaged a tax advisor to understand how best to do this and they informed me it could be extracted via a combination of contributions to pension and taking dividends. I am no longer employed by the company, still the director. I was a resident in the UK in one of the previous five tax years and, at the time became a member of the SIPP. I don't have any UK earnings now. My tax advisor informed me that: * the LTD could make employer contributions in to the director's SIPP and the annual allowance would be GBP 60k. * since the LTD is no longer trading I couldn't get any corp tax relief etc. * however, they mentioned that it this contribution would be tax free from a personal tax point of view in the UK and the country relocated (which has a double-tax treaty with UK). According to the reading I have done, it looks like my tax advisor has possibly provided incorrect information here on personal allowances that is tax free for my situation?? I called my SIPP provider and they informed me that although the company can contribute GBP 60k annual in to the SIPP, the tax free allowance the director would be eligible for in the SIPP is in fact GBP 3600 that year of contribution. This is based on the fact I am not receiving any UK income. Any dividends I receive that year would not be classified in to the UK income criteria. Hence, in my self assessment I would need to declare anything above GBP 3600 and pay relevant taxes in the UK and possibly charges. Does my annual tax free allowance remain to be GBP 60k? OR if the LTD contributes GBP 60k in to my SIPP, will I have to report anything in addition to GBP 3600 in my self assessment and pay UK tax? Does the fact that I am no longer a tax resident in the UK apply here in someway, I have been directed to speak to HMRC from my SIPP provider but it's impossible to get anyone on the other line. I have read through the relevant links on here that speak to this and I am not certain who is correct here. Is there someone knowledgeable who can help confirm? Thanks