Pension savings tax charges 12 - Foreign tax paid on Taxable short service refund, lump sum death benefit and Taxable refunds of contributions

As the tax charges on short service refunds of contributions, serious ill-health lump sums paid after reaching age 75 and lump sum death benefit payments are not charges on income, they are not exempted by any of the UK's Double Taxation Arrangements.

If a payment gives rise to such a charge, however, you can receive credit for foreign tax paid on the payment that can be set against the charge.

If you've paid foreign tax on any payments you've entered in fields either or both:

• 'Taxable short service refund of contributions, overseas pension schemes only,'
• 'Taxable lump sum death benefit payment and serious ill-health lump sums, overseas pension schemes only,' enter the sterling equivalent of the tax paid in this box

Add the amounts together where foreign tax has been paid on each type of payment. Convert the foreign tax paid into sterling at the rate of exchange prevailing on the date of each tax payment.