If you receive income from an overseas pension, you need to consider whether you should report that pension income to the UK tax authority, HM Revenue & Customs (HMRC), and whether any UK tax is due on it.

Overseas workday relief can reduce your UK tax liability in certain circumstances where you work overseas.

If the remittance basis of taxation applies to you, you need to understand what a remittance is.

If the remittance basis of taxation applies for a year, then unremitted foreign income and gains for that year are not taxable in the UK.

If you are resident and domiciled (or deemed domiciled) in the UK, you will pay UK tax on the arising basis.

There are three main types of domicile: domicile of origin, domicile of dependence and domicile of choice. You may also be ‘deemed UK domiciled’, irrespective of your actual domicile.