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<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>
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