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Updated on 6 April 2024

Residence and domicile

Your tax residence status and domicile status affect the extent to which you are liable to tax in the UK.

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Updated on 6 April 2024

International matters: introduction

If your personal circumstances have some foreign aspect to them (for example, if you have lived overseas), or if you have foreign income or gains, your tax affairs can be more complicated. We cover the UK rules, but you may also need to consider the rules in other relevant countries as well as ...

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Updated on 6 April 2024

Tax on deferred state pension lump sums

This page explains what tax is applied to a state pension lump sum, which you might receive if you reached state pension before 6 April 2016 but chose to defer (put off) receiving your state pension until a later date.

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Updated on 6 April 2024

Putting off (deferring) claiming the state pension

Many people claim their state pension as soon as they reach state pension age. But you have the option of deferring your pension. State pension deferral means that you delay claiming, or stop receiving your state pension, until a time that suits you. 

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Updated on 6 April 2024

Tax on the state pension

The state pension is taxable but unlike private pensions, the state pension has no tax deducted at source before it is paid to you. Here we look at what tax is payable on state pension payments.

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