How does the UK-Malaysia DTA treat UK SIPP drawdown for a Malaysian tax resident?

Under Article 19 of the 1996 UK-Malaysia Double Taxation Agreement (as amended by the 2010 Protocol), private pension income paid in consideration of past employment is taxable only in the state of residence. For a Malaysian tax resident drawing down a UK SIPP or personal pension, Malaysia has exclusive taxing rights. The UK does not tax the income provided the individual has submitted a valid DTA relief claim to HMRC using Form DT-Individual and instructed the pension provider to pay gross. Government service pensions (NHS, armed forces, UK civil service) are covered by a separate article and remain taxable in the UK regardless of the recipient's Malaysian residency, unless the individual is both a Malaysian national and Malaysian resident.

How is EPF treated for tax purposes under the UK-Malaysia DTA?

EPF withdrawals are not pension income in the DTA sense. EPF is a compulsory savings scheme governed by the Employees Provident Fund Act 1991. When a foreign national permanently departs Malaysia, they are entitled to withdraw their full EPF balance as a lump sum. Under Malaysian domestic tax law, this lump sum withdrawal is generally exempt from income tax at the point of full withdrawal for departing foreign nationals. The UK-Malaysia DTA does not govern EPF withdrawals because EPF does not constitute pension income within the meaning of the pension article. UK tax treatment of an EPF lump sum received by a UK-resident individual (on return to the UK) would depend on the specific circumstances and the nature of the payment; this falls outside the DTA pension article.

How does the UK-Singapore DTA treat UK SIPP drawdown for a Singapore tax resident?

Under Article 18 of the 1997 UK-Singapore Double Taxation Agreement (as amended by the 2010 and 2012 protocols and the Multilateral Instrument effective 1 January 2020), private pension income paid in consideration of past employment is taxable only in the state of residence. For a Singapore tax resident drawing down a UK SIPP, Singapore has exclusive taxing rights. Singapore does not currently impose income tax on overseas-sourced pension income received in Singapore. The practical effect for most Singapore-resident expats is that UK SIPP drawdown faces no Singapore income tax and, with a valid DTA relief claim filed with HMRC, no UK income tax either. Government service pensions remain taxable in the UK under the government service article.

Is CPF withdrawal taxable in Singapore or the UK?

CPF withdrawals are governed by Singapore's Central Provident Fund Act 1953. From age 55, members may withdraw CPF savings above the Full Retirement Sum. CPF withdrawals are not taxable in Singapore under the Income Tax Act 1947 (Cap. 134). The UK-Singapore DTA pension article covers private pensions paid in consideration of past employment; CPF is a mandatory savings scheme and does not constitute pension income within the DTA pension article. A UK-resident individual receiving a CPF withdrawal would need to consider UK domestic tax treatment independently of the DTA.

What is the HMRC process for claiming DTA pension relief for SE Asia residents?

An individual claiming DTA relief on UK pension income files Form DT-Individual with HMRC, available from gov.uk. The form requires evidence of tax residence in the treaty country (a certificate of tax residence from the local tax authority, for example Borang CP21 in Malaysia or a IRAS tax residence certificate in Singapore). HMRC reviews the claim and, if approved, instructs the pension provider to pay gross (without UK income tax deducted at source). If a pension provider has already deducted UK income tax before relief is in place, the individual can reclaim the tax deducted via a Self Assessment return or by writing to HMRC. Relief is not automatic; a valid claim must be in place before the first drawdown payment to avoid UK withholding.

Does the UK-Malaysia DTA cover the tax treatment of EPF dividends paid to the account while the member is resident?

EPF dividends (credited annually to member accounts) are not distributed income in the conventional sense; they are credited internally and accumulate within the provident fund account. They are not remitted to the member as cash until withdrawal. Under Malaysian domestic law, EPF dividends credited to a member's account are not subject to income tax. The UK-Malaysia DTA dividend article covers dividends paid by a company, not EPF account credits, so the DTA dividend withholding provisions do not apply to EPF annual dividend credits. The EPF Simpanan Konvensional dividend rate for 2024 was 6.30% and ranged from 5.20% to 6.30% over the 2020 to 2024 period.

Double Taxation Agreements

How DTAs Interact with EPF and CPF for SE Asia Expats

Q: Can EPF or CPF receive a UK pension transfer?

No. EPF (Malaysia) and CPF (Singapore) are national provident funds, not overseas pension schemes. Neither qualifies as a Recognised Overseas Pension Scheme (ROPS) under HMRC's criteria. HMRC maintains a notification list of qualifying overseas pension schemes; as of June 2026, no Malaysian or Singaporean scheme appears on that list. This means no UK-to-EPF or UK-to-CPF pension transfer is available, and any purported transfer would be treated as an unauthorised payment attracting a 40% charge. UK and EPF/CPF balances are planned together but remain structurally separate.

Q: What are the EPF contribution rates for foreign nationals in Malaysia?

From 1 October 2025, the EPF mandatory contribution rate for foreign national employees is 2% (employee) plus 2% (employer) on monthly wages, under the revised EPF foreign-worker contribution rules. Exceptions apply: non-Malaysian permanent residents (regardless of when they joined) and foreign nationals who joined EPF before August 1998 may contribute at the higher 11% employee rate. EPF contributions are made from employment income; they are not pension contributions in the UK sense and do not interact with HMRC's annual allowance or lifetime allowance framework.

By Ciprian Bratu, Managing Partner, Bratu Capital | Chartered MCSI Last reviewed: 18 June 2026

EPF (Malaysia) and CPF (Singapore) cannot receive UK pension transfers and neither qualifies as a ROPS. Their tax treatment at withdrawal turns on the member's tax residence and Malaysian or Singaporean domestic law, not the DTA pension article. UK pension drawdown for Malaysian and Singaporean tax residents does benefit from DTA relief, but EPF and CPF sit in a separate lane. This guide covers how the two systems interact for European expats working across SE Asia. Last updated 18 June 2026.

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EPF or CPF schemes on HMRC's ROPS notification list (June 2026)

Art.19

UK-Malaysia DTA 1996: private pension taxable only in residence state

Art.18

UK-Singapore DTA 1997: private pension taxable only in residence state

6.30%

EPF Simpanan Konvensional dividend rate 2024 (range 5.20% to 6.30%, 2020 to 2024)

The Core Distinction

Why EPF and CPF sit outside the UK pension and DTA framework entirely

EPF (Malaysia) and CPF (Singapore) are national provident funds, not pension schemes in the UK or OECD sense. EPF was established under the Employees Provident Fund Act 1991 and CPF under the Central Provident Fund Act 1953. Both operate as compulsory savings systems: employees and employers contribute a defined percentage of wages into individual accounts, and members access their balances at certain trigger points (retirement age, departure from the country, specific approved withdrawals).

Neither scheme qualifies as a Recognised Overseas Pension Scheme (ROPS) under HMRC's framework. HMRC maintains a ROPS notification list updated fortnightly. As of June 2026, no Malaysian or Singaporean scheme appears on the list. This means no UK-to-EPF or UK-to-CPF pension transfer is available under the QROPS mechanism. Any attempt to transfer a UK pension to EPF or CPF would be treated as an unauthorised payment, attracting a 40% unauthorised payment charge plus a 15% surcharge in serious cases.

The consequence for European expats working in Malaysia or Singapore is that UK pension balances and EPF/CPF balances must be managed as entirely separate systems. There is no consolidation route. Planning involves coordinating drawdown timing and residency status across both pools, but the legal structures remain distinct.

The DTA pension article does not govern EPF or CPF withdrawals. The pension articles in the UK-Malaysia and UK-Singapore treaties cover "pensions and other similar remuneration paid in consideration of past employment." EPF and CPF withdrawals are treated under Malaysian and Singaporean domestic law respectively, not under the DTA pension provisions. This distinction is critical: the tax analysis for an EPF or CPF withdrawal follows a different track than the analysis for a UK SIPP drawdown.

"EPF and CPF are compulsory savings schemes, not pension schemes in the DTA sense. No UK-to-EPF or UK-to-CPF transfer is available. UK pension balances and EPF/CPF balances are planned together but remain structurally separate systems."

EPF Act 1991 CPF Act 1953 ROPS Not Qualifying 40% Unauthorised Payment Charge Separate Systems

Related guides on this hub

Double Taxation Agreements (pillar) QROPS for European Expats in SE Asia

Malaysian Tax Residents

How the UK-Malaysia DTA treats UK pension drawdown for a Malaysian tax resident

The UK-Malaysia Double Taxation Agreement was signed on 8 May 1996 and entered into force on 21 October 1997. A protocol amending the agreement was signed on 11 March 2010 and entered into force on 28 December 2010. The agreement follows the OECD model convention structure.

Article 19 of the UK-Malaysia DTA covers pensions and annuities. Private pension income paid in consideration of past employment is taxable only in the state of residence. For an individual who is a Malaysian tax resident drawing down a UK SIPP, personal pension, or annuity, Article 19 assigns exclusive taxing rights to Malaysia. The UK does not tax the income.

This treatment is not automatic. The individual must file Form DT-Individual with HMRC, attaching evidence of Malaysian tax residence (a Borang CP21 or a letter of tax residence from the Inland Revenue Board of Malaysia, known as LHDN or Hasil). HMRC reviews the claim and, if approved, instructs the UK pension provider to pay gross without deducting UK income tax. If UK income tax has already been deducted before the relief is in place, the excess can be reclaimed via a UK Self Assessment return or by writing to HMRC.

Government service pensions present a different position. Pensions paid by or on behalf of the UK government, a local authority, or a UK statutory body in consideration of services rendered to that government or authority are generally taxable only in the UK under Article 20 of the UK-Malaysia DTA. A Malaysian national who is also a Malaysian resident and receives a UK government service pension may be taxed only in Malaysia, but for most European expats (who are not Malaysian nationals), UK government service pensions (NHS, armed forces, UK civil service) remain taxable in the UK regardless of Malaysian residency.

Pension Type	DTA Article	Taxing State (Malaysian Resident)
UK SIPP / personal pension drawdown	Article 19 (1996 treaty)	Malaysia only
UK annuity (private)	Article 19	Malaysia only
UK government service pension (NHS, armed forces, civil service)	Article 20	UK only (unless Malaysian national + resident)
EPF withdrawal (departing foreign national)	Not covered by DTA pension article	Malaysia: generally exempt at full withdrawal under LHDN rules

Source: UK-Malaysia DTA 1996 (Articles 19, 20) via gov.uk/hmrc-internal-manuals/international-manual. EPF treatment: LHDN (Hasil) guidance + EPF Act 1991. Treaty in force 21 Oct 1997; amended by 2010 Protocol (in force 28 Dec 2010).

"Under Article 19 of the UK-Malaysia DTA, a Malaysian tax resident drawing UK SIPP income pays tax only in Malaysia, not the UK. The relief is not automatic: a DT-Individual claim must be filed with HMRC before the first drawdown payment."

Article 19 UK-Malaysia DTA Malaysia-Only Taxing Rights Form DT-Individual LHDN / Hasil Gross Payment

Singapore Tax Residents

How the UK-Singapore DTA treats UK pension drawdown for a Singapore tax resident

The UK-Singapore Double Taxation Agreement was signed on 12 February 1997 and entered into force on 19 December 1997. It was amended by protocols signed on 9 February 2010 (in force 22 November 2010) and 18 July 2012 (in force 27 December 2012). The Multilateral Instrument (MLI) also applies with effect from 1 January 2020, modifying certain provisions including the anti-abuse article. The agreement follows the OECD model convention structure.

Article 18 of the UK-Singapore DTA covers pensions and annuities. Private pension income paid in consideration of past employment is taxable only in the state of residence. For a Singapore tax resident drawing down a UK SIPP, personal pension, or annuity, Article 18 assigns exclusive taxing rights to Singapore. The UK does not tax the income.

Singapore currently does not impose income tax on overseas-sourced income remitted to Singapore under its territorial tax system (Income Tax Act 1947, Cap. 134, Section 10). This means a Singapore-resident expat drawing UK SIPP income faces no Singapore income tax and, with a valid DT-Individual claim in place with HMRC, no UK income tax either. The combined effective rate is zero for most private pension income at typical expat drawdown levels.

Government service pensions follow the same carve-out as under the Malaysian treaty. UK government service pensions paid to a Singapore tax resident are taxable in the UK under Article 19 of the UK-Singapore DTA, not in Singapore, unless the recipient is both a Singapore national and Singapore resident.

CPF withdrawals are not covered by the DTA pension article. CPF operates under the Central Provident Fund Act 1953. From age 55, Singapore residents may withdraw CPF savings above the Full Retirement Sum (SGD 213,000 as of 2025 under the Enhanced Retirement Sum framework). CPF withdrawals are not taxable in Singapore under the Income Tax Act 1947. A UK-resident individual receiving a CPF lump sum on return to the UK would need to consider UK domestic tax treatment of that lump sum independently of the DTA.

Pension Type	DTA Article	Taxing State (Singapore Resident)
UK SIPP / personal pension drawdown	Article 18 (1997 treaty)	Singapore only
UK annuity (private)	Article 18	Singapore only
UK government service pension (NHS, armed forces, civil service)	Article 19	UK only (unless Singapore national + resident)
CPF withdrawal (age 55+, above Full Retirement Sum)	Not covered by DTA pension article	Singapore: not taxable under Income Tax Act 1947

Source: UK-Singapore DTA 1997 (Articles 18, 19) via gov.uk. CPF treatment: CPF Board (cpf.gov.sg), Central Provident Fund Act 1953 (Cap. 36). IRAS: overseas income not taxable under territorial system. Treaty amended 2010, 2012; MLI effect 1 Jan 2020.

"Under Article 18 of the UK-Singapore DTA, a Singapore tax resident drawing UK SIPP income pays tax only in Singapore. Singapore's territorial tax system means foreign-source pension income is generally not taxed. The effective rate for most private pension drawdown is zero."

Article 18 UK-Singapore DTA Singapore-Only Taxing Rights Territorial Tax System IRAS CPF Act 1953

Get the DTA pension relief checklist for Malaysia and Singapore

A practical summary covering the DTA articles, the DT-Individual claim process, EPF and CPF withdrawal tax position, and the government service pension carve-out.

EPF (Malaysia)

How EPF withdrawals are taxed for European expats leaving Malaysia

EPF contributions are mandatory for employed persons in Malaysia under the Employees Provident Fund Act 1991. From 1 October 2025, foreign national employees contribute at 2% (employee) with a 2% employer contribution. Exceptions apply: non-Malaysian permanent residents regardless of when they joined, and foreign nationals who joined before August 1998, may contribute at the higher 11% employee rate.

Foreign nationals who permanently leave Malaysia are entitled to make a full withdrawal of their EPF balance, regardless of age, under the Age 50 Withdrawal or the Leaving the Country Withdrawal provisions. Under Malaysian domestic tax law, a lump sum EPF withdrawal by a foreign national permanently departing Malaysia is generally exempt from income tax. LHDN (Hasil) does not treat the full withdrawal amount as taxable income for departing foreign nationals. The basis for this treatment is the EPF Act's classification of the withdrawal as a statutory entitlement rather than employment income.

The annual EPF dividend credited to member accounts is not distributed cash income. Dividends are credited internally and accumulate within the EPF account. EPF Simpanan Konvensional dividends have ranged from 5.20% (2020) to 6.30% (2024). The 2023 rate was 5.50% and the 2024 rate was 6.30%. These credits are not subject to Malaysian income tax under current LHDN treatment, and they are not "dividends" within the meaning of the DTA dividend article, which covers distributions from companies.

For a European expat who has contributed to EPF during their Malaysian employment and subsequently departs Malaysia, the EPF balance represents a tax-efficient lump sum that is separate from any UK pension entitlements. The EPF balance does not interact with UK pension allowances (the annual allowance or the lump sum allowance) because EPF is not a registered UK pension scheme and contributions are not UK-registered contributions.

EPF Foreign Worker Rate (from 1 Oct 2025)

2% employee + 2% employer

Mandatory rate for foreign national employees from 1 October 2025. PR holders (any join date) and pre-August 1998 joiners may use the higher 11% employee rate. Source: EPF (KWSP), kwsp.gov.my.

EPF Dividend (Simpanan Konvensional)

5.20% to 6.30% (2020 to 2024)

Annual dividend: 2020 5.20%, 2021 6.10%, 2022 5.35%, 2023 5.50%, 2024 6.30%. Credited internally, not distributed cash. Not subject to Malaysian income tax. Source: data.gov.my/epf_dividend.

Source: EPF Act 1991; KWSP (kwsp.gov.my) non-Malaysian citizen employee rates (1 Oct 2025 regime); EPF dividend data via data.gov.my/data-catalogue/epf_dividend (2020 to 2024 confirmed). LHDN full-withdrawal exemption: EPF statutory entitlement basis.

"EPF withdrawals on permanent departure from Malaysia are generally exempt from Malaysian income tax for foreign nationals. The DTA pension article does not apply; this is domestic Malaysian tax treatment under the EPF Act 1991."

EPF Leaving the Country Withdrawal LHDN Exemption 2% Foreign Worker Rate Oct 2025 6.30% Dividend 2024 No UK Annual Allowance Interaction

CPF (Singapore)

How CPF withdrawals are taxed for European expats leaving Singapore

CPF is mandatory for Singapore citizens and permanent residents (PRs). European expats on employment passes (EP) are not CPF members and do not contribute to CPF. This is a fundamental difference from EPF: a European expat working in Singapore on an EP accumulates no CPF balance unless they subsequently take up Singapore PR status.

For Singapore PRs (and citizens) who later depart Singapore, CPF withdrawals are available from age 55 under the Retirement Sum framework. From age 55, members may withdraw CPF savings above the Full Retirement Sum. The Full Retirement Sum for members turning 55 in 2025 is SGD 213,000 (Basic Retirement Sum SGD 106,500). Members with balances below the Full Retirement Sum may still withdraw up to SGD 5,000.

CPF withdrawals are not subject to Singapore income tax under the Income Tax Act 1947 (Cap. 134). This applies regardless of the member's tax residence status at the point of withdrawal. A departing Singapore PR who withdraws their full CPF balance after permanent departure from Singapore pays no Singapore income tax on the withdrawal.

For the same reason as EPF, CPF balances do not interact with UK pension annual allowance or lump sum allowance calculations. CPF is not a registered UK pension scheme. Contributions by an employer or employee to CPF are not UK pension contributions for HMRC purposes. A European expat who has contributed to CPF as a Singapore PR and later returns to the UK would need specific tax advice on the UK treatment of any CPF lump sum received, but the UK-Singapore DTA pension article does not cover CPF withdrawals as these are not pensions in the DTA sense.

Item	EPF (Malaysia)	CPF (Singapore)
Who contributes	All employed persons (including foreign nationals on work visas)	Singapore citizens and PRs only (not EP holders)
Foreign national EP holder in SE Asia	Mandatory contributions required	No CPF obligation for EP holders
Withdrawal trigger (full departure)	Leaving the Country Withdrawal (any age)	Age 55+ (above Full Retirement Sum)
Full Retirement Sum (2025 CPF)	N/A	SGD 213,000 (CPF Board, 2025)
Tax on withdrawal at departure	Generally exempt (LHDN, full withdrawal)	Not taxable (Income Tax Act 1947, Cap. 134)
UK DTA pension article applies to withdrawal?	No	No

Source: CPF Board (cpf.gov.sg), Central Provident Fund Act 1953. CPF Full Retirement Sum SGD 213,000 for 2025 cohort: CPF Board (cpf.gov.sg/member/retirement-income/retirement-sums). Income Tax Act 1947 (Cap. 134) Singapore. EP holders: Ministry of Manpower (MOM) Singapore.

"European expats on Singapore employment passes do not contribute to CPF at all. CPF is for citizens and PRs. This is the key structural difference from EPF: a typical EP-holder expat in Singapore has no CPF balance to plan around."

EP Holders Excluded from CPF Full Retirement Sum SGD 213,000 Age 55 Withdrawal Income Tax Act 1947 No Singapore Income Tax on Withdrawal

Deeper reading on this hub

Double Taxation Agreements (pillar guide) How to Claim DTA Relief with HMRC QROPS for European Expats in SE Asia

Worked Example

A French expat with a UK SIPP and an EPF balance leaving Malaysia

Isabelle is a French national, 54, who has worked in Malaysia on an employment pass for eight years. She accumulated a UK SIPP worth GBP 320,000 from twelve years of UK employment before her SE Asia career. During her eight years in Malaysia, she has contributed to EPF and accumulated an EPF balance of approximately MYR 180,000 (including employer contributions and EPF dividends credited at rates between 5.20% and 6.30% over the past five years).

Isabelle plans to return to France at age 57 to 58. She is aware that the UK SIPP normal minimum pension access age rises to 57 from 6 April 2028. She intends to draw down part of her UK SIPP while still Malaysian tax resident, before departing Malaysia, then withdraw her full EPF balance under the Leaving the Country Withdrawal provision.

For UK SIPP drawdown while she is Malaysian tax resident: Article 19 of the UK-Malaysia DTA assigns exclusive taxing rights to Malaysia. Isabelle files Form DT-Individual with HMRC and obtains a certificate of tax residence from LHDN. HMRC instructs her SIPP provider to pay gross. In Malaysia, her SIPP income is assessed under Malaysian progressive income tax rates. For most income levels, Malaysia's top personal income tax rate is 30% (on chargeable income above MYR 2,000,000); standard bands for typical drawdown levels are 8% to 24%. No UK income tax applies.

For EPF withdrawal: Isabelle submits a Leaving the Country Withdrawal application to EPF. Under LHDN treatment, her full EPF balance (contributions plus credited dividends) is exempt from Malaysian income tax at the point of full withdrawal as a departing foreign national. She receives her EPF balance as a tax-free lump sum under Malaysian domestic law.

The two pools, UK SIPP and EPF, are coordinated in planning but governed by different frameworks: the DTA pension article for the UK SIPP, and the EPF Act 1991 plus LHDN treatment for the EPF balance.

Key Points in This Example

UK SIPP drawdown while Malaysian tax resident: Article 19 UK-Malaysia DTA, taxable only in Malaysia. Gross payment after DT-Individual filed with HMRC.
EPF balance: Leaving the Country Withdrawal available. Full balance generally exempt from Malaysian income tax for departing foreign nationals under LHDN treatment.
SIPP access age: normal minimum pension access age rises to 57 from 6 April 2028 (Finance Act 2022).
EPF and UK SIPP do not interact for UK pension allowance purposes. They are separate systems.
No UK-to-EPF transfer was available at any point: EPF is not a ROPS. Planning involves two separate pools, not consolidation.
Malaysian progressive income tax applies to the SIPP drawdown amount; top rate 30% on income above MYR 2,000,000. Typical drawdown levels fall in lower bands.

Claiming DTA Pension Relief

How the DT-Individual claim process works for SE Asia pension drawdown

DTA relief on UK pension income is not applied automatically by the pension provider. The individual must initiate the process with HMRC. The relevant form is DT-Individual, available from gov.uk. The form covers both Malaysia and Singapore among the treaty partner countries listed. A single form covers a specific treaty country; a person moving from Malaysia to Singapore would file separate claims for each treaty.

The claim requires: a completed DT-Individual form specifying the pension provider and the income type; evidence of tax residence in the treaty country. For Malaysia, this is typically a letter from LHDN (Hasil) confirming Malaysian tax residence, or a Borang CP21 (income declaration for a departing taxpayer, which also confirms residency). For Singapore, the Inland Revenue Authority of Singapore (IRAS) issues a Certificate of Residence on request through the myTax Portal.

HMRC processes the claim and issues a PAYE coding notice or a direction to the pension provider to pay gross. Processing times vary; filing well before the first intended drawdown payment avoids the need for a later tax reclaim. If UK tax has been deducted before relief is in place, reclaim is available through UK Self Assessment or a repayment request to HMRC.

Relief expires if the individual's tax residence changes. A person who moves from Malaysia to Singapore mid-drawdown would need to notify HMRC and file a new DT-Individual for the Singapore treaty. The change in residence means Article 19 of the Malaysia treaty no longer applies; Article 18 of the Singapore treaty applies instead. The same principle applies to any treaty country change.

"DTA relief is not automatic. File Form DT-Individual with HMRC before the first drawdown payment to avoid UK income tax being deducted at source. A certificate of tax residence from LHDN (Malaysia) or IRAS (Singapore) is required."

Form DT-Individual LHDN Certificate of Residence IRAS Certificate of Residence PAYE Coding Direction Gross Payment at Source

Summary

EPF, CPF, and UK pension drawdown: what the DTAs actually cover

Key Points

Neither EPF (Malaysia) nor CPF (Singapore) qualifies as a ROPS. No UK pension transfer to either scheme is available. HMRC's ROPS notification list (June 2026) shows zero Malaysian or Singaporean entries.
UK pension drawdown for Malaysian tax residents: Article 19 of the 1996 UK-Malaysia DTA (amended 2010). Private pension taxable only in Malaysia. File Form DT-Individual + LHDN residence certificate with HMRC.
UK pension drawdown for Singapore tax residents: Article 18 of the 1997 UK-Singapore DTA (amended 2010, 2012; MLI 1 Jan 2020). Private pension taxable only in Singapore. File Form DT-Individual + IRAS Certificate of Residence with HMRC. Singapore territorial tax system: no Singapore tax on foreign-source pension income.
Government service pensions (NHS, armed forces, UK civil service) remain taxable in the UK under the government service articles of both treaties, regardless of the recipient's SE Asia residency (unless a Malaysian/Singapore national + resident).
EPF withdrawals (Leaving the Country Withdrawal): generally exempt from Malaysian income tax for departing foreign nationals under LHDN treatment. DTA pension article does not apply. Not interacting with UK annual allowance.
CPF: only Singapore citizens and PRs contribute. European expats on employment passes have no CPF obligation. CPF withdrawals (age 55+, above SGD 213,000 Full Retirement Sum for 2025 cohort) are not taxable in Singapore under the Income Tax Act 1947.
SIPP normal minimum pension access age: 55 currently, rising to 57 from 6 April 2028 (Finance Act 2022). Relevant for SE Asia-based expats planning drawdown timing before the 2028 change.
EPF Simpanan Konvensional dividend: 6.30% for 2024, ranging 5.20% to 6.30% over 2020 to 2024. Internally credited, not taxable, not covered by the DTA dividend article.

Book a Session

Map your UK pension and EPF or CPF position before drawdown

For European expats in Malaysia or Singapore with both a UK pension and an EPF or CPF balance, the planning involves two separate tax frameworks and two separate withdrawal processes. A 30-minute session covers your DTA relief position, the DT-Individual filing process for your treaty country, EPF or CPF withdrawal timing, and the interaction with your overall retirement income plan.