UK pension tax if you live in Ireland

UK pension tax in Ireland: under the UK-Ireland tax treaty, a UK pension is generally taxable only in the country where you live, but you have to claim the UK exemption.

Do you pay UK tax on a UK pension if you live in Ireland?

Usually not, once HMRC has agreed your claim. The 1976 UK-Ireland convention, in HMRC's published text, says:

Subject to the provisions of paragraphs (1) and (2) of Article 18, pensions and other similar remuneration paid in consideration of past employment to a resident of a Contracting State and any annuity paid to such a resident shall be taxable only in that State.

— GOV.UK, UK-Ireland Double Taxation Convention, Article 17, read 3 November 2026

For you, "that State" is Ireland, but a claim to HMRC comes first. A free phone call about Article 17 and your own income is available from an FCA-authorised adviser. Your name and number go on the form on this page.

Moving the money is covered in transferring a UK pension to Ireland.

Why does being Irish change the answer for a government pension?

Article 18 treats a pension paid by a government, or out of funds it created, for services "in the discharge of functions of a governmental nature" differently. It says such a pension is "taxable only in that State", meaning the UK for a UK government pension. The exception is that it is taxable only in the other state "if the individual is a resident of, and a national of, that State". HMRC's notes say what this means in practice: a pension from service to the UK Government or a local authority is exempt from UK tax only if you are an Irish national, or a dual UK and Irish national, as well as resident in Ireland.

A UK-only national in Ireland therefore generally stays within UK tax on that pension. Article 18 also reaches a pension for former work in an educational institution where the pension is paid directly by, or wholly or mainly from funds provided by, the state or a local authority. For one scheme in this area, see whether an armed forces pension is taxable. Your scheme's status as governmental service is worth confirming with the scheme or HMRC, and the free call-back here is one place to start.

What happens to your State Pension when your address is in Ireland?

GOV.UK's guide to UK income abroad says "Non-residents do not usually pay UK tax on" the State Pension. HMRC's notes for Irish residents add that it "is normally liable to UK income tax" and that, as a resident of Ireland, "you can apply to have this income exempted from UK income tax", through Part C.1 of the Ireland-Individual claim. So UK tax on it is unusual, and Part C.1 is the formal claim if HMRC looks for any. DWP also warns that overseas residents "may be taxed on your State Pension by the UK and the country where you live", and that where tax is paid twice you can usually claim relief for all or some of it.

On increases, DWP's list of countries where it pays a yearly rise names Ireland among the EEA countries, and says: "If you currently live in the EEA or Switzerland and receive a UK State Pension, you will usually get an increase in your pension every year." The pension also goes up to the current rate if you return to live in the UK. Payment can go to an Irish bank account, usually converted into local currency at the exchange rate of the day, with a 0.39% charge before payment. The basics are in how the State Pension works, with the wider picture in State Pension by country and when the State Pension is taxable.

Does the wording reach drawdown income, lump sums and survivors' pensions?

HMRC's notes to its Irish claim form say "Certain types of pension and most annuities from the UK, paid to you as a resident of Ireland, can be exempted from UK income tax." The article itself talks of pensions and other similar remuneration for past employment, and defines an annuity as a stated sum paid periodically for life or a fixed period in return for full consideration.

The words "certain types" matter. Income drawn from your own pot, a tax-free cash lump sum, and a spouse's or civil partner's pension after a death are not named in either text, so whether each falls inside Article 17 depends on the scheme and on how HMRC reads it. How a drawdown pot is labelled for treaty purposes is something to raise with an adviser on the free ring-back you can request here. UK-side detail is in tax-free cash from a pension, pension death benefits and a widow's pension abroad.

Article 6 adds a condition. If Irish law taxes you only on the amount you bring into or receive in Ireland, the UK relief applies only to the part that is remitted or received there.

Who counts as living in Ireland for the treaty?

Article 4 defines a resident as someone liable to tax in a country because of domicile, residence, place of management or a similar criterion. If both countries treat you as resident, tie-breakers apply in order: where you have a permanent home; if you have one in both, where your personal and economic ties are closer; then where you habitually live; then nationality; failing all four, the two tax authorities agree it.

What does the Ireland-Individual form involve?

HMRC says to use form Ireland-Individual to "apply for relief at source from UK Income Tax" or to claim repayment of tax already taken off. The route is:

• Fill in the form, which asks whether you have lived in the UK, when you left and became resident in Ireland, and about UK property you or your spouse still own or rent.
• Send it to the Inspector of Taxes in Ireland, who can certify that you are resident there for the treaty. The notes explain that residence in Ireland is a condition of relief.
• The certified form then goes to HMRC, at the address printed on it.

Part C covers future payments. The notes say HMRC may use its discretion to give relief at source, that it deals with each application on its merits, and that where it cannot, you can claim repayment of the UK tax deducted. For employer and personal pensions and annuities (Part C.2), an adjustment reaches back only as far as the latest of these: the date you became resident in Ireland, the date payments began, or the earliest UK tax year still open for a repayment claim.

You may hear relief at source called an NT code. GOV.UK's tax code page says NT means "You’re not paying any tax on this income", and HMRC's PAYE manual lists double taxation agreements among the cases where it is used. Rather talk before posting anything to HMRC? A phone slot with an FCA-authorised adviser comes from the enquiry form here, and costs you nothing.

What about tax in Ireland?

The treaty allocates the taxing right; Irish law sets the rates, reliefs and reporting. Under Article 21, Ireland gives a credit against Irish tax for UK tax paid in line with the convention, subject to Irish law on foreign tax credits. UK tax taken off a pension that Article 17 leaves to Ireland is instead reclaimed from HMRC on the form, as above. Ask a tax adviser in Ireland how your pensions will be taxed there. Related reading: how UK pensions are taxed, pension tax relief, the same treaty idea for the US and UK pensions in Spain.

Questions from UK pensioners living in Ireland

Do I pay tax on a spouse's pension I inherit?

Article 17 covers pensions paid in consideration of past employment, so a survivor's pension from a workplace scheme may fall under it, depending on the scheme's terms. One from government service may also need checking against the Article 18 rules above.

Do I still send HMRC a tax return?

Income on which you have already claimed treaty relief need not be reported, according to GOV.UK's guide for people abroad, but other UK income, such as rent from a UK property, can still mean a return. While a claim is still undecided, ask HMRC. Declaring pensions on a return has the general rules.

Can I still use UK personal allowances?

Article 22 says residents of Ireland are entitled to the same UK personal allowances, reliefs and reductions as British subjects not resident in the UK. HMRC's notes say they may be claimed where a pension is still taxed in the UK, provided you meet certain conditions.

Who can help with both countries?

An adviser in Ireland handles Irish tax filing. New country, several pensions: an FCA-authorised adviser can review the UK side, at no cost, after you request a ring-back using the page's form.