The UK state pension is uprated annually for pensioners living in the EEA, Switzerland, the United States and around twenty other countries with which the UK has a social security agreement. It is frozen at the rate first paid for pensioners in Australia, Canada, New Zealand, South Africa and most other countries. A pensioner who moved to Canada in 2010 on 97.65 pounds a week is still receiving 97.65 pounds a week. That single rule, and the list of countries it applies to, is the first thing anyone planning to retire abroad should check.
Pension Abroad covers the rules governing UK pensions for people who live, or plan to live, outside the UK. That means the frozen pension country list and the agreements behind it, the overseas transfer charge and the conditions under which a transfer to a qualifying recognised overseas pension scheme is exempt, the tax treatment of UK private and state pensions under each double taxation treaty, the statutory residence test, healthcare entitlements under the S1 and reciprocal agreements, and the interaction with local tax regimes in the most common destinations.
Every article states in its first line which scheme, treaty article or rule it is about. Rates, thresholds and dates go in tables. Where a rule differs by country, the country is named. There is no opinion on whether anyone should move; the rules are stated as they stand.
Pension Abroad is edited by Richard Lyle, who has worked in international pensions administration for many years. It is an independent UK publication and does not give personal financial or tax advice.