Hi there robbol, It's a tricky issue and often depends upon specific DTA's. That's why I stated 'most NHS pensions' and provided the link to the HMRC manual. Please take a look at the link I provided here:- http://www.hmrc.gov.uk/manuals/intmanual/INTM343040.htm As you can see 'it all depends' Is Turkey actually operating a DTA with UK?