Thank you to everyone for the advice. Yes the pension is paid in the channel islands. He will get a part state pension from the UK when the time comes, but his main pension will be from Guernsey. I know the tax situation is difficult so I think we need to go and discuss the ins and outs with a tax adviser and see where we stand. If his pension is taxed twice and then we need to pay loads in health care, there won't be much left! Do you (Sprogster) come from the channel islands? Thanks and bye for now Kate