Karl Lemon

Hi there, I have an elderly relative, who’s resident for tax purposes in the UK. They receive a small UK teacher’s pension, along with part-time employed income in the UK. ( They've been living in the UK for the past 20 years). They have a frozen Australian teacher’s pension where no benefits have been taken to date. They’re allowed to take a sizable lump sum from their pension pot, and are looking to move a lump sum over to the UK for a variety of investment reasons. What would be the tax liability on the transfer to the UK from an HMRC prospective? We’re assuming there’d be a tax liability from the Australian side.