Groarke

Hello. I'm new. I returned to UK - from USA - in 2007. Left 401k and Roth in USA. I now want to withdraw . All contributions were made prior to April 2011. I have read that the concessions of ESC A10 have been grandfathered for contributions prior to April 2011 and legislated in ITEPA 2003 S 395B. Has anyone made use of this.? Of course it calls into question the uk definition of lump sum! My initial thoughts are if I could withdraw an amount that is not a lump sum under IRS definition I can avoid usa tax - then if it were classified as a lumpsum according to HMRC I could use the concession. There must have been an intent for people to use it or they would not have grandfathered it. Does Anyone have any experience or advice on this area. Thank You so much.

Hotscot

I don't see how you can avoid owing the IRS. Tax and penalty.
However I don't know much about the treaty stuff you quote and if it applies here.
Can't you just leave it where it is, to grow, or do you need to 'access' it?

Cook_County

HMRC generally take the view that only a complete one-time distribution is a lump-sum. This would be US taxable.