Your tax residence status affects the extent to which you are liable to tax in the UK. For tax years up to and including 2024/25, your domicile status is also relevant.However, from 6 April 2025 domicile is no longer a factor in relation to whether you are due to pay tax in the UK.

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

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

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. 

The state pension is taxable. Here we look at how tax is collected on the state pension.

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