This graphic sets out the key dates in the shift in UK tax treatment of US pension lump sums. It starts with the US-UK Double Taxation Agreement entering into force in 2003, followed by 22 years of prevailing practice in which many lump sums were treated as exempt in the UK under HMRC challenge. It then highlights the start of the 2024/25 tax year, HMRC’s publication of INTM163160 on 12 March 2025, the end of the 2024/25 tax year on 5 April 2025, the UK Self Assessment filing deadline on 31 January 2026, and the one-year anniversary in March 2026. The visual is designed to show how a long-standing assumption changed in a short period, creating retrospective uncertainty for UK residents with US pension distributions.