Overseas Super & Pensions 2025 – Part 2 – NZ Classification of UK Pensions

Description

Gain practical insights on the tax treatment of UK Pension schemes for clients through practical examples covering key features of private, workplace, and state pension schemes. We will apply the articles of the UK-NZ Double Tax Agreement and discuss strategies to optimise tax outcomes across both countries.

Are you an accountant or tax adviser with clients who hold UK pensions, including QROPS? Whether your clients are recent migrants or long-term expats, understanding how UK pensions are taxed in New Zealand is essential — and a chance for you to add real value.

In this webinar, we’ll break down:

• The key features of private, workplace, and state pension schemes
• What a Qualifying Recognised Overseas Pension Scheme (QROPS) is and how they are used by migrants
• How New Zealand classifies and taxes UK pensions under domestic law
• The impact of the UK–NZ Double Tax Agreement
• How the five-year non-residence concession works
• How to recover UK tax incorrectly withheld at source

Part 3 airs in July, focusing on the New Zealand tax treatment of pension and superannuation schemes from the US and Canada.

We’ll cover:

• US: Individual Retirement Accounts (IRAs), Roth IRAs, and Social Security
• Canada: Old Age Security (OAS) and the Canada Pension Plan (CPP)

This session will provide practical insights into how these foreign schemes operate and are treated under New Zealand tax law.

LEARNING OUTCOMES

SUITED TO

Tax specialists and accountants at a client-facing and review level (managers and above). 

PRESENTER

Alex Cull, Partner, Greenhawk Chartered Accountants 

With 15 years of tax expertise, Alex has built a career spanning the Big Four, Inland Revenue, and mid-tier firms. Now a tax partner at Greenhawk, Alex provides guidance to accountants, SME businesses, and high-net-worth individuals.