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Is a Dutch pension (Philips) taxable in the Uk?

a client has a pension from Philips which is not taxed at source in Netherlands.

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She is making an offshore disclosure in respect of other income (mainly a US Social Securiy pension).  These were originally derived from her husband who worked for Philips for many years.  Apparently the pension is split ino two , one haf representing the UK service (and which is taxable here) while the second one roughly 50% represents service in Holland,  There are appparently also special rules regarding war-time service in the Dutch company.

Ca anyone cofirm whether or not the pension in holland is taxable in the UK?


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