You may be able to, depending on your provider. UK pension rules in 2026/27 generally let you take flexi-access drawdown from a defined contribution pension wherever you live, from age 55, rising to 57 on 6 April 2028, subject to protected pension age rules and scheme-specific exceptions. The main practical limits are whether your provider will deal with non-residents, and how withdrawals are taxed in the UK and your country of residence.

What flexible drawdown is

Flexi-access drawdown lets you keep your pension invested and take money out as and when you choose, rather than buying an annuity. It is available on defined contribution pensions such as personal pensions, SIPPs and many workplace schemes, though not every scheme offers it. It is not available directly from a final salary scheme.

You can typically take up to 25% tax free, subject to the Lump Sum Allowance of £268,275 for most people, with the rest drawn as taxable income over time.

Who can access it, and when

UK pension rules apply regardless of residence, so you may be able to use drawdown from abroad if:

  • you have reached the minimum pension age: 55 now, 57 from 6 April 2028, subject to protected pension age rules and scheme-specific exceptions
  • your provider offers drawdown and accepts members living in your country

The second point is where expats often get stuck. Some UK providers restrict what they offer non-residents, or will not open new drawdown arrangements for them. A provider's decision may also reflect the regulatory requirements of the country where you live. A UK provider may be unable to provide ongoing investment services, advice or new contributions even though the pension remains legally valid.

You may be able to move to another UK registered scheme that accepts members in your country, but this is not always available. A transfer between UK registered pensions does not trigger the Overseas Transfer Charge, but compare costs, investment options and any guarantees you might lose before moving.

How withdrawals are taxed

UK pension income is generally taxable in the UK, but a double tax treaty can change that.

  • UAE. Under Article 17 of the UK and UAE treaty, pensions paid to a UAE resident are generally taxable only in the UAE, subject to meeting the treaty's residence test, and the UAE does not currently levy personal income tax. You may be able to claim treaty relief from HMRC, usually on Form DT-Individual, so that HMRC issues an NT code and the provider pays without deducting UK tax.
  • Spain and Portugal. Treaties generally give the country of residence the right to tax private pensions, so local tax rules then apply to what you draw, subject to the specific treaty wording.

Without the right tax code in place, a first withdrawal is often taxed on an emergency basis and you may need to reclaim the overpayment. Our guide to drawing a UK pension abroad with an NT code explains the process.

The £10,000 contribution limit

Once you take taxable income through flexi-access drawdown, the Money Purchase Annual Allowance generally applies. This limits tax-relieved contributions to money purchase pensions to £10,000 a year from then on. Taking only the tax-free cash does not trigger it. For many non-residents, who may only be able to make limited tax-relieved contributions anyway, this matters less, but it is worth knowing if you may return to the UK and work.

A worked example

Illustrative example only, not a real client.

Steve, 60, lives in Dubai with a £400,000 UK SIPP. His provider accepts UAE residents, and he has not used any of his Lump Sum Allowance.

  • He takes 25% tax free, £100,000, which is within his £268,275 allowance, leaving £300,000 invested.
  • He then draws £20,000 a year as income.
  • Assuming he is UAE resident under the treaty, has claimed treaty relief and HMRC has issued an NT code, the £20,000 would generally be paid without UK tax deducted, and no UAE income tax would arise under current UAE rules.
  • If Steve later became Spanish resident, the income would generally become taxable in Spain under Spanish rules.

This ignores investment growth, charges and exchange rates.

Common mistakes

  • Assuming every UK provider will offer drawdown to someone living abroad.
  • Taking a first withdrawal before treaty relief is in place, then waiting for a refund.
  • Forgetting the minimum age rises to 57 from 6 April 2028 unless a protected age applies.
  • Triggering the £10,000 limit without realising, then returning to UK employment.

A regulated financial adviser can help. Get in touch for a free introduction.

Sources and further reading

Last reviewed: October 2026. Tax year: 2026/27 (UK); current UAE rules. Jurisdictions covered: UK, UAE. Rates, legislation and guidance change, so recheck before relying on this. Rules can differ between England and Wales, Scotland and Northern Ireland; tax residence is fact-specific; treaty outcomes depend on residence, domicile or nationality provisions; examples are simplified and omit reliefs, costs, exchange rates and anti-avoidance rules. This is general information, not financial, tax or legal advice. Take advice in the relevant country before acting.