<p>There is no connection between State Pension uprating and taxation.</p><p> </p><p>An individual’s UK State Pension is based on the number of qualifying years on their National Insurance record.</p><p> </p><p>The Government has a clear position, which has remained a consistent policy of successive Governments for around 70 years. UK State Pensions are payable worldwide and are uprated abroad where we have a legal requirement to do so; for example in the European Economic Area, or countries where we have a reciprocal social security agreement that allows for State Pension uprating which include the British Overseas Territories of Gibraltar and Bermuda. We have no plans to change this policy.</p>