Pension income when returning to UK

I am a UK national and have been working and living overseas for the last 20 years and have been non-resident throughout. I am returning to the UK permanently in February 2025 and will be eligible to draw my private pension from January 2025, which is based in the Isle of Man. If I draw my pension to my UK bank account before I return to the UK, whilst still non resident, is it taxable in the UK? If I draw my pension before 5th April 2025, but after I have returned to the UK, will it then be taxable in the UK?

Hi,
You would need to review the guidance on statutory residence RDR3 and take the residence test to determine your residence status.
RDR3 Statutory Residence Test
If you are tax non resident for the whole tax year, then your pension from the IOM in the period you were not resident in the UK is not taxable in the UK and should not be included in your Self Assessment Tax Return.  
If you are tax resident for the whole tax year, you then need to look at split year treatment. If split year treatment applies, you only declare your IOM pension from the date you arrived in the UK.
If it does not apply, you declare your IOM pension for the whole tax year and claim a tax credit against any foreign tax paid on the pension.
Thank you.