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  • Reclaiming tax withheld by HMRC on UK personal pension plan lump sum, for tax resident of Malta

    I am a UK citizen who left UK more than 30 years ago, therefore no longer UK tax resident. Currently I am a tax resident of Malta. As I am older than 55, I understand I am allowed to have my UK private personal pension, acquired during my time in UK, paid out as a lump sum. I understand that UK pension rules are that 25% of the lump sum will be tax free and the remaining 75% will be taxed at the personal income tax rate. I am told by the pension company that they will withhold and pay tax to HMRC at emergency tax rate on the 75% of lump sum. - As I am a Malta tax resident, can I claim back all the tax withheld by HMRC ?, - What is the process to reclaim the tax withheld? - Is the lump sum subject to tax in Malta under a dual taxation agreement between UK and Malta ? I have found in the HMRC DT Digest, in the Malta secton Heading "Other Pensions" it says "Full Refund, includes ‘trivial commutation lump sum’". What does this mean? https://assets.publishing.service.gov.uk/media/5b05425fed915d1317445ed2/DT_Digest_April_2018.pdf regards