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Dear HMRC - Firstly, thank you for all the efforts in responding to these questions. I would like to check something in relation to a Swiss Pension. I lived and worked in Switzerland from 2012-2016 and was a Swiss Tax Resident (and non-UK tax resident) and in 2016 became a UK tax resident and remain one to date. I "cashed" in my vested benefit Swiss pension in January 2022 and received a lump sum payment in my UK bank account. Swiss witholding tax was deducted and a net amount received. If I ready the above posts and Article 18/19 of the 1977 Switzerland/UK DTA it would appear that I need not include this payment in my tax return under section "Overseas pensions, social security benefits and royalties etc" as the criteria of section 18.2 of the DTA is met. "a lump sum payment derived from a pension scheme established in a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in the first-mentioned State" Kindly confirm. Many thanks and best wishes