For a UK resident who has moved abroad, for example to the UAE, a UK pension provider restricting non-resident members does not normally mean the pension is lost. Under UK rules in the 2026/27 tax year, the savings generally stay invested in a UK registered scheme, but you may be unable to change funds, contribute or access it the way you want. Depending on your circumstances, the broad options are to leave it, move it to another UK scheme that accepts overseas members, or in some cases transfer it overseas.

Why providers restrict non-resident members

Some UK pension providers limit what they offer to people living abroad, often because of the cost of complying with financial services rules in other countries. 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.

Restrictions vary, from stopping new contributions or fund switches to limiting online access from an overseas address. Ask the provider in writing exactly what is restricted, as "we do not deal with non-residents" can mean very different things.

Option 1: leave it where it is

Leaving the pension untouched may be acceptable, depending on how it is invested and how far you are from retirement. You would normally be able to access it from the normal minimum pension age, which is currently 55 and rises to 57 on 6 April 2028, subject to protected pension age rules and scheme-specific exceptions.

The risk is drift: a pension you cannot manage may sit in an unsuitable fund for years. Keep your beneficiary nominations current.

Option 2: transfer to another UK scheme

Some UK registered pension schemes accept members who live overseas, but this is not always available and can depend on your country of residence and the receiving provider's policy. Moving within the UK pension system keeps the same UK tax framework and does not involve the Overseas Transfer Charge.

A transfer may mean losing valuable features, such as a protected pension age, a tax-free lump sum above 25% or guaranteed benefits. If your pension has safeguarded benefits, such as a final salary pension, worth more than GBP 30,000, you must take advice from an FCA-authorised adviser before transferring. The FCA confirms this applies whether you live in the UK or overseas.

If you still want to contribute, 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. Where relief is available without UK earnings, it applies to gross contributions of up to GBP 3,600 a year. That figure is a limit for tax relief, not a general limit on what can be paid in. Read more in our guide to UK pension options for British expats in the UAE.

Option 3: transfer overseas

Transferring to a qualifying recognised overseas pension scheme (QROPS) is possible, but four separate points matter:

  • The Overseas Transfer Charge (OTC): a 25% charge on a transfer to a QROPS unless an exclusion applies.
  • The exclusions: for transfers requested from 30 October 2024, the main exclusions are that you are resident in the same country as the QROPS, or it is an occupational scheme and you are an employee of the sponsoring employer. HMRC guidance confirms the former EEA and Gibraltar exclusion only applies to transfers requested before that date.
  • The Overseas Transfer Allowance (OTA): usually GBP 1,073,100. Where an exclusion applies, any amount above your available allowance is charged at 25%. The two charges are alternatives, not added together.
  • A later charge: if circumstances change within five full tax years, for example you leave the QROPS country, a charge can arise later.

So whether a transfer to Malta, Gibraltar or the Isle of Man attracts the charge depends on your residence, the receiving scheme's QROPS status and any exclusion. Our guide to the Overseas Transfer Allowance and charge explains the detail.

Illustrative example

Illustrative example only, not a real client.

Sarah, 48, lives in Dubai and has GBP 150,000 in a UK personal pension. Her provider stops accepting contributions and switches from non-UK addresses. She has no protected pension age.

She looks at three routes:

  • Leave it: she cannot change the investments, and could not normally access the pension for at least nine years, at 57.
  • Move to a UK scheme that accepts UAE residents, if one will: no OTC and she may regain investment control, though she must compare charges and check nothing valuable is lost.
  • Transfer to a QROPS in Malta: assuming she remains UAE resident and no other exclusion applies, the 25% charge would be GBP 37,500 (GBP 150,000 x 25%).

On these assumptions, staying within the UK system may be worth exploring first.

Common mistakes

  • Assuming a restriction means the pension has been lost, and ignoring it for years.
  • Assuming another UK provider will always accept you as a non-resident.
  • Transferring overseas without checking the post-October 2024 OTC rules.
  • Responding to unsolicited offers to "unlock" your pension, which can be a scam.

Sources and further reading

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

Last reviewed: October 2026. Tax year: 2026/27. 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.