Tax On Foreign Pension Accrued When Not UK Citizen

[Tim330]

A friend, who was previously a citizen of Kazakhstan has been living in the UK for the last 10 years and became a British citizen last year.
During her time in KZ she accrued a private and state Kazakh pension. Now that she is a UK citizen (and had to surrender her Kazakh citizenship) she has been offered the cash by the company she worked for in Kazakhstan and and the state. She asked me if she would have to pay UK tax on the transfer.
All the literature I can find is written around a UK citizen working and accruing a pension overseas. I have told her she will probably have to speak to a Tax advisor but does anyone her have any knowledge about this? Thanks