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Where the year of departure is 2013/14 or any subsequent year, certain UK pension lump sums accruing in a period of temporary non-UK residence are treated for income tax purposes as if they accrued in the period of return¹. The effect is that the charge to tax applies for the tax year that consists of or includes the period of return. For what is meant by 'temporary non-UK residence', the 'year of departure' and the 'period of return', see E6.137B.

The above applies to a pension which is paid by (or on behalf of) a person who is in the UK and does not fall within any of the different types of pension income in ITEPA 2003, ss 577–632 (Pt 9, Chs 5–14) (see E4.133) but only if it is in the form of a lump sum. It applies where the amount would not otherwise be chargeable to tax under ITEPA 2003, ss 569–572A (Pt 9, Ch 3), but would be so chargeable if the existence of any double taxation relief arrangements