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UK pension transfers: part 2
Published on 01 Dec 22 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Part 1 of this series considered the Australian taxation treatment of a UK pension transfer. Part 2 discusses the pension transfer options from a UK perspective, how the Australian contribution provisions operate with respect to a UK transfer, and the strategies available once both the UK and the Australian tax and superannuation provisions have been considered. While numerous strategies are available, it is imperative to consider the individual’s personal circumstances, as well as the correct way to implement the strategy, as this will be vital in mitigating any adverse implications. Such strategies require immense patience and attention to detail in order to be implemented correctly. It is important to read part 1 of this series as it provides the background and context for part 2.
Author profile
Jemma Sanderson CTA
Jemma Sanderson, CTA, is a Director of Cooper Partners Financial Services, heading up their SMSF specialist services. Jemma provides strategic advice on SMSFs, estate planning and wealth management to clients, as well as technical support and consultancy to accounting, legal and financial planning groups. Jemma has over 20 years’ experience and is a regular presenter on superannuation and SMSFs for the professional bodies across the country, and is the author of The Tax Institute’s popular publication for SMSF Advisers, the SMSF Guide, in its ninth edition. Jemma received a TTI Community Service Award in 2024 for her contribution to the industry. - Current at 07 August 2025
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