How your pension is taxed
Tax will be deducted from your pension under PAYE in the same way as your pay was taxed when you were employed. Tax will be deducted at the basic rate until HMRC tells us of any change to your tax code. The new code will then be implemented from the next possible pay date and backdated where necessary. Pensions are paid into your bank or building society account after deducting any tax due.
The tax office responsible for pension payments from the MNOPF is:
HM Inspector of Taxes, Cardiff 1, Ty Glas Road, Llanishen, Cardiff, CF14 5FN.
If you contact them, you will need to quote your National Insurance number and the reference 099/P8200.
Overseas residents
If you are not resident in the UK for tax purposes you may be able to apply to HMRC to have your pension paid without deduction of tax. For more information, please contact:
HMRC Residency, St John's House, Merton Road, Liverpool, L75 1BB.
Telephone: From the UK 0300 200 3300. From abroad: (44) 135 535 9022.