If you’ve spent time working in Australia on a permanent visa it is likely that you’ve accumulated a significant superannuation fund. It is very important to note that the Australian tax system is a set of domestic rules that apply to resident taxpayers. The fact that a superannuation pension is exempt in Australia doesn’t mean it may not be taxed in a foreign jurisdiction. Therefore, if you are living in the UK you need to consider the residence-based tax rules that may apply to foreign pensions.