Neil Lowden

I am a UK citizen, but I have resided in the Philippines since June 2019. Until recently, I had two pension pots with Prudential in the UK. A few years ago, a financial advisor told me I could withdraw these funds as cash whenever I liked but that I should apply for an "NT tax code" to avoid paying tax on them if I withdraw them or to reclaim tax if Prudential pays it on my behalf. I must admit I never followed up with the application for an "NT tax code". Last year, I withdrew the smaller fund but found Prudential had applied emergency rate tax to the proceeds on my behalf. I submitted a P85 (at least that's what I think it was) online and received a tax refund from HMRC, but not for the whole amount paid by Prudential. I was disappointed and thought maybe I had submitted the wrong form or completed it incorrectly. I tried calling HMRC but could not wait 30 minutes to speak to someone. Subsequently, I withdrew the other pot and found the same thing had happened, i.e. Prudential had paid tax on my behalf. I would now like to sort this out. First, I assume my financial adviser was correct in advising me to get an "NT tax code", which would have allowed me to avoid/reclaim the tax paid above. If so, what is the correct procedure to apply for an "NT tax code" in my case and how do I reclaim the whole amount of tax paid by Prudential?