Beneficiary of UK Pension as a Non-UK Resident

From information I have read on HMRC website, UK pension is subject to inheritance tax (from 2027 onwards) regardless of UK or non-UK residence for the beneficiary. Separately, if the owner is over the age of 75, amount (after deduction of IHT) received by the beneficiary is subject to income tax. Can I get clarification on this point? - Does this income tax apply if the beneficiary is a non-UK resident? - If so, is the amount received treated as a UK income, similar to how received rent from UK properties would be, for non-UK resident? - If so, please advise how one would go about contacting HMRC, e.g. setting up Self Assessment, to ensure the right amount of tax is paid?

Hi,
 

I regret we cannot advise on this matter in this forum. This is a new change to legislation and as a result guidance has still to be written.

Thank you .

Can I confirm your response? Are you suggesting that a new legislation and guidance is being written around income tax for beneficiary should the pension owner be over age of 75 at time of death? My understanding is that this is an existing rule. (https://www.gov.uk/tax-on-pension-death-benefits)

Hi wiishend,
Inheritance tax rules have changed in the Autumn budget.  
Please have a look at the guidance at
Inheritance Tax nil-rate band, residence nil-rate band from 6 April 2028.  
The existing rules at Tax on a private pension you inherit will apply until 6 April 2028.
​​​​​​​Thank you.