Under UK pensions tax rules for 2026/27, you may be able to keep paying into a UK registered pension after you move abroad, depending on your provider's terms. Membership is not tied to UK residence, but UK tax relief on your contributions is limited once you are non-UK resident, and some providers restrict what non-resident members can do.

Membership is open, but providers set their own rules

HMRC's Pensions Tax Manual states that since April 2006, membership of a UK registered pension scheme is open to anyone regardless of where they live, and there is no restriction on the amount an overseas resident, or their employer, can contribute.

That does not mean every provider will accept your money. Some UK providers and platforms stop new contributions, or restrict investment changes, once you give them an overseas address. 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. Before you move, ask your provider in writing what it allows for non-resident members.

Tax relief is where things change

While you lived and worked in the UK, you could normally get relief on contributions up to 100% of your UK earnings. After you leave, relief depends on whether you are a "relevant UK individual" for the tax year. As a non-resident, the main routes are:

  • you have UK earnings chargeable to UK income tax in that tax year, or
  • you were UK resident at some time in the five tax years immediately before that year, and were UK resident when you joined the scheme

A non-resident may qualify for relief under the relevant UK individual rules, including the five-tax-year condition, but the precise result depends on when the pension was joined, the tax year of contribution and whether the contribution is made through relief at source.

If you have no UK earnings, relief is limited to GBP 3,600 gross a year. This is a gross limit for tax relief, not a general contribution limit, and it only works where the scheme uses "relief at source", which in practice usually means a personal pension. Earnings from a job in Dubai, Madrid or Lisbon do not count as UK earnings for this purpose.

The annual allowance still applies

You can pay in more than GBP 3,600 a year, but you will not get UK tax relief on the excess. The annual allowance, GBP 60,000 for 2026/27, continues to apply to UK registered schemes and includes employer contributions. HMRC's manual states that you remain responsible for any annual allowance charge even if you are not UK resident. If you have already flexibly accessed a pension, a lower money purchase annual allowance of GBP 10,000 may apply.

Is it worth continuing?

This depends on your circumstances. Points to weigh up:

  • Tax relief. Up to GBP 720 a year of basic rate relief on a GBP 3,600 gross contribution is helpful, but modest and time limited.
  • Tax on the way out. Pension income is taxable. Where it is taxed depends on where you live when you draw it and the relevant double tax treaty.
  • Access age. The normal minimum pension age is legislated to rise from 55 to 57 on 6 April 2028, subject to protected pension age rules and scheme-specific exceptions.
  • Inheritance tax. For deaths on or after 6 April 2027, legislation is intended to bring most unused pension funds and certain pension death benefits into the inheritance tax calculation, subject to exclusions (such as certain death in service benefits and dependants' scheme pensions) and detailed rules still being finalised. The treatment depends on the type of arrangement, the member's long-term UK residence status and the nature of the benefit. For many individuals, the domestic inheritance tax test now focuses on long-term UK residence rather than domicile. Domicile remains relevant in some treaty, transitional and anti-avoidance contexts.

Read more in our guide to UK pension options for British expats in the UAE.

Worked example

Illustrative example only, not a real client.

Tom left the UK for Abu Dhabi in May 2024, so he was UK resident for part of 2024/25. He joined his UK personal pension, which uses relief at source, while UK resident and has no UK earnings now. Assuming he remains non-resident with no UK earnings:

  • He pays GBP 2,880 a year from his own account.
  • His provider claims GBP 720 (20% of GBP 3,600) from HMRC, so GBP 3,600 gross goes in.
  • On these assumptions he may qualify for relief in each tax year from 2025/26 to 2029/30, the five tax years after his year of departure.
  • If he paid in GBP 10,000 instead, relief would be limited to the first GBP 3,600 gross.

Common mistakes

  • Assuming relief continues on any amount you pay in because you did so in the UK.
  • Paying into a "net pay" workplace scheme and expecting the GBP 3,600 non-earner relief, which only works through relief at source.
  • Carrying on contributing after the five year window ends without reviewing whether it still makes sense.

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). 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.