HMRC Admin 20 Response

Hi Tim Wallace,

Based on the information you have provided, if you were to migrate to the UK today, Article 18(2) would apply if you accessed your Swiss pension as a lump sum; and Article 18(1)  would apply if you chose to access your pension by means of monthly payments (which would not be given 'preferential treatment'). 
1977 UK/Switzerland Double Taxation Convention as amended by the 1981, 1993, 2007, 2009 and the 2017 Protocols The 2017 Protocol entered into force on 16 July 2019                                                            
Income Tax: introduction

Thank you.

Hi Rainbow Langdale-smith,

If you contact our helpline we will be able to ensure that your tax codes are updated correctly
Income Tax: general enquiries

Thank you.

Hi Barry Croucher,

No.  
Your inheritance is not classed as income and is not taxable.  
Any interest or dividends arising from your inheritance would be taxable and would need to be declared.

Thank you.