apb41

A UK citizen works overseas for a UK company for the majority of their service (20+ years out of 30). They are not tax resident for the last 20 years, and retire abroad. When they retire they remain abroad (non-UK tax resident) and receive a pension from that UK company. This pension is paid to them in the UK. Q1. Is is correct that this pension is treated as non-taxable income in the UK as the employment to which is related was majority earned overseas? The person then dies, and their spouse (UK citizen, non-resident) inherits that pension. Q2. Is it correct that the pension is still treated as non-taxable income? Thank you!