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The short answer
If you have two years or more in the NHS Pension Scheme, your benefits normally stay in the scheme when you leave and can be claimed later, including from Nigeria. With less than two years you may instead take a refund, with tax deducted. Under Article 18 of the UK-Nigeria tax treaty, pensions for past employment are taxed in the country they come from, although the treaty's separate rule for government service pensions (Article 19) may need checking for your case.
Nigerian nurses, doctors, pharmacists and care staff make up a large share of the NHS workforce. Many plan to return home at some point, and the NHS Pension is often their largest UK asset after the State Pension. Leaving the NHS does not mean losing it; what happens depends mainly on how long you have been a member.
Your options depend on length of membership
| Membership | Typical options | Source |
|---|---|---|
| Under 3 months (NHS Scotland) | Refund only, arranged by employer | SPPA refund page |
| Under two years | Refund, transfer, or leave the decision for later | NHSBSA RF12; SPPA refund page |
| Two years or more | Benefits are kept in the scheme and paid from pension age; a refund is not available | NHSBSA RF12 (refunds limited to under two years) |
NHS Pensions in England and Wales is run by the NHS Business Services Authority (NHSBSA). In Scotland it is the Scottish Public Pensions Agency (SPPA), and Northern Ireland has its own scheme. Check which applies to you.
Keeping your benefits and claiming from Nigeria
Benefits you leave in the scheme are often called deferred benefits. They are not lost when you move abroad. The points to settle before you leave:
- Your contact details. Give the scheme a permanent email and an address it can write to. Lost contact is the most common reason pensions go unclaimed.
- Pension age. NHSBSA's RF12 form describes the sections by age: 60 in the 1995 Section, 65 in the 2008 Section, and Normal Pension Age in the 2015 Scheme. Your annual statement shows yours.
- Early payment. The normal minimum pension age rises from 55 to 57 on 6 April 2028. The SPPA circular of 31 July 2025 explains how protected pension ages apply in the NHS Scotland scheme for members who joined before 4 November 2021, and that ill-health retirement is not affected.
- Payment abroad. The RF12 refund form says payments to an overseas bank need a mandate form available on the NHS Pensions website, and payments to a home address can take longer. Ask the scheme whether the same applies to pensions in payment.
Who taxes an NHS pension paid in Nigeria
Article 18 of the UK-Nigeria Double Taxation Convention says pensions for past employment are "taxable only in the State from which such income is derived". Article 19 has separate rules for pensions paid for government service, under which the answer can differ for someone who is both resident in and a national of the other country. Whether an NHS pension falls under Article 18 or Article 19 for your case is a question to put to HMRC or a tax adviser before you rely on it; under Article 18 the UK taxes it, usually through PAYE. On the Nigerian side, NiDCOM's NGEX diaspora guide (January 2026) says foreign pensions are not taxed unless they relate to work done in Nigeria. GOV.UK's page on tax when you live abroad confirms the treaty decides where you pay. This is information, not tax advice; see how UK and Nigerian pension income are taxed.
Refund or keep?
If you have under two years, a refund can look attractive, but you give up the right to a pension and income tax is deducted (20% on refunds up to £20,000, per RF12), along with a deduction for any pre-2016 membership. Full details are in NHS Pension refund if you leave the UK early.
A worked example
Example only. A nurse leaves after six years with a deferred pension of £3,000 a year payable from her scheme pension age. If she draws it while living in Abuja and has no other UK income, and keeps the UK Personal Allowance, no UK tax would be due on that amount. If she does not have the allowance as a non-resident, the full £3,000 would be taxable at 20%, giving £600 of UK tax. Her nationality and residence decide which applies, so check GOV.UK.
Family in Nigeria and death benefits
Pension schemes often pay benefits to a surviving partner or nominated person when a member dies; your scheme guide sets out the NHS rules. If you have moved home, the people who would claim may be in Lagos or Enugu with no idea which scheme you belonged to. Keep a note with your will or important papers naming the scheme, your reference number and how to reach the administrator from abroad. Check whether your nomination form needs updating after marriage, divorce or the birth of a child, and make sure your partner knows the scheme exists.
Getting the paperwork right
Use the same spelling of your name across your NHS record, passport and bank account. Mismatches between a Nigerian passport, a UK BRP or eVisa and an NHS staff record are a common cause of delay when a claim is made from abroad.
Before you hand in your notice
- Download your latest annual benefit statement.
- Confirm your membership length and section.
- Update your nominations so family in Nigeria can claim death benefits.
- Record your scheme reference number and how to contact the scheme from abroad.
- Think about the IHS: GOV.UK says some health and care workers can claim an Immigration Health Surcharge refund, which is separate from the pension.
Where Pryme fits
A Pryme account provides pound account details alongside naira, useful if the scheme pays only to a UK-style account. Swap converts when you choose, with the rate and fee shown before you approve.
Questions people ask
Can I get my NHS pension if I move back to Nigeria?
Yes. Benefits left in the scheme can be claimed from abroad at pension age. Keep your contact details up to date.
Is my NHS pension taxed in Nigeria?
Under Article 18 of the UK-Nigeria treaty, pensions for past employment are taxable only where they come from. Article 19 has separate rules for government service pensions, so ask HMRC or a tax adviser how yours is treated.
Can I withdraw my NHS pension when I leave the UK?
Only if your membership is under two years, as a refund. With two years or more your benefits stay in the scheme.
What age can I take my NHS pension?
It depends on your section: 60 in the 1995 Section, 65 in the 2008 Section, or Normal Pension Age in the 2015 Scheme.
Sources
- NHS Business Services Authority: RF12 refund of contributions form (V14, 05/2024) · accessed Oct 2026
- SPPA: Refunding your NHS pension contributions (Scotland) · accessed Oct 2026
- SPPA: NHS Circular 2025/09, increase to the normal minimum pension age from 6 April 2028 (31 Jul 2025) · accessed Oct 2026
- GOV.UK: UK-Nigeria Double Taxation Convention (in force text) · accessed Oct 2026
- NiDCOM: NGEX Diaspora Guide to the Nigeria tax reforms (Jan 2026) · accessed Oct 2026
- GOV.UK: Tax on your pension when you live abroad · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.