UK Tax Questions? Ask a UK Tax Advisor for answers ASAP
Hello, I am Keith, one of the experts on Just Answer, and pleased to be able to help you with your question.
If you move these vested interests direct to an UK pension fund without passing through your hands the transaction will not attract UK taxation. Indeed it should not if you take it directly, but if it represents unpaid salary then it would indeed be subject to UK Income Tax (IT).
As you will not be living in Switzerland how can you be dependent on the Swiss Social Security network? The requirement appears ludicrous, but typically continental in approach. Just point this simple fact out to the Swiss authorities.
I do hope that you have found my reply of assistance.
Thank you for your support.
You could try to avoid them being exposed to UK taxation on the grounds that they were earned whilst you were working in Switzerland and taxed there. I always encourage ex pats to get all sums owing to them paid before they quit their overseas locations.