Overseas pensions are those paid by or on behalf of a person outside the UK. For these purposes, the Isle of Man, Jersey and Guernsey are classed as overseas.

This note covers the taxation of income from such overseas pensions.

For details of the other tax charges to consider when the individual takes a benefit from an overseas pension (or also on transferring pension funds overseas), see the Overseas pension schemes ― taxable events guidance note. For the tax implications of contributing to an overseas pension, see the Treatment of pension contributions to non-UK pension schemes guidance note.

For information on the UK state pension, see the State pension guidance note. For details of UK private pensions, see the Private pension income guidance note. For taxation of pensions generally, see the Pension income and lump sum allowances from 6 April 2024 guidance note.