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Transfer of NZ Kiwisaver to UK.

I have a private pension plan in New Zealand and am migrating back to the UK soon. I can withdraw the savings from the plan after being out of New Zealand for a year and intend to transfer the money into a UK pension plan before buying an annuity. 
Would the amount transferred be subject to taxation in the UK? 
Thanks 

Comments

  • Marcon
    Marcon Posts: 15,979 Forumite
    Ninth Anniversary 10,000 Posts Name Dropper Combo Breaker
    edited 12 August 2024 at 1:56PM
    If you transfer your KiwiSaver to a UK pension plan, you can choose to take up to 25% tax free. If you use the remaining funds to buy an annuity, then income from that becomes (potentially) taxable. You'll be taxed at your marginal rate on any income which exceeds your UK personal allowance in any tax year.

    If you withdraw your NZ funds before you leave NZ, they become personal as opposed to pension money. You could then use some or all of those funds to buy an annuity. Because the money is 'your own' as opposed to coming straight from a pension scheme, the tax treatment is favourable - part of each annuity payment is free of tax because it is treated as a return of capital.

    Probably worth double checking the above on https://community.hmrc.gov.uk/ before doing anything definitive!
    Googling on your question might have been both quicker and easier, if you're only after simple facts rather than opinions!  
  • Belated thanks for your reply!

  • Bostonerimus1
    Bostonerimus1 Posts: 1,998 Forumite
    1,000 Posts Second Anniversary Name Dropper

    What's the mechanism for transferring a NZ Kiwisaver to a UK pension plan? Are you sure you can do this?

    You should look into the UK's new FIG regime as it applies to foreign income.

    And so we beat on, boats against the current, borne back ceaselessly into the past.
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