Retirement Homes

• Overseas Retirement
• Considerations when searching for a retirement property
• Assisted Living Homes
• Inland revenue UK

Inland revenue / Leaflet IR138

This leaflet is for individuals who live or retire abroad. It provides information about the tax treatment of your income from UK investments, or your UK pension. It only deals with income tax and does not cover other liabilities you might face such as capital gains tax or inheritance tax.

This leaflet explains how the income from your investments in the UK and your UK pension will be taxed if you live or retire abroad.

More information on this issue and the leaflet you can get by contacting HM Revenue & Customs at http://www.inlandrevenue.gov.uk