Readers’ forum: Tax implications of remitting monies to the UK

A husband and wife emigrated from South Africa and permanently settled in the UK around eight years ago. The wife received a pension after tax was deducted from her former employer in South Africa; this was not a state pension.

She died in the UK two months after her 75th birthday. Currently around the equivalent of £100 000 would be partly taxed in South Africa and the husband is now enquiring as to the UK tax implications if the monies were to be remitted to this country by him as beneficiary.

I am aware of HMRC guidance of EIM75550. Can Taxation readers offer their views on this situation?

Query 20 469 – Old Cardiffian.

It may be possible to make reductions to any part of the lump sum.

It is difficult to be precise without knowing the type of pension scheme involved and the full circumstances of...