Erduso
Not so simple. As others have already said, it depends on the Double Taxation treaty between the UK and the foreign country you go to. In the DT treaty with my particular foreign country, I can receive my MOD pension gross if (a) I am resident in said country, AND (b) I take citizenship of said country. I have residency, but not citizenship (at the moment). So I receive my MOD pension net of UK tax. I declare this on my foreign tax return, and they give me a tax credit for that amount.