What would be the tax implications of pulling down 100% of UK pension pot

My 57 year old sister has just returned from the UK. She currently has no Irish income and is considering pulling down 100% of her UK pension pot which has a cash in value of Stg£35,000. She has no other UK income. What UK and Irish tax would she have to pay?

I'm assuming your sister's UK pension does not arise from a UK public sector employment.

If so, under the Ireland/UK Double Taxation Agreement, if she is a resident of Ireland and not of the UK, anything she receives from her UK pension is taxable only in Ireland.

I think that as a matter of UK law only 25% of the pension could be taken as a tax-free lump sum, so UK income tax may be withheld from the other 75%. But, if so, I think your sister should be able to claim that back from the UK revenue, by pointing to the provisions of the UK/IRL DTA.

As a matter of Irish law, your sister can receive a maximum of €200,000 tax-free in retirement lump sums from all sources, including foreign sources. GBP 35,000 is about €41,500 so, assuming she hasn't already received other lump sums, she will be well within that limit. But the payment she receives from the UK will reduce the amount she can receive tax-free from any other pension arrangements that she may have.

Hi,
Accepting I don't know the actual position (and am keen to know) but I would have assumed that as Irish tax law also permits only 25% tax free lump sums then even if originating from a UK fund any receipt greater than 25% of the fund would incur Irish tax?