UK taxation of US IRA

[Ptax1969]

It’s been a while since this was discussed and i believe that HMRC may have updated its position. I Am a UK tax resident who has US retirement accounts from working there. I am not a US citizen or resident. The previous view (on which I received professional advice) is that a lump sum IRA distribution of 100% of the US balance is taxable only in the US and not in the UK. HMRC is now saying on its community forums that article 1(4) (savings clause) overrides article 17(2)( lump sum pension) for UK residents so that the lump Sum is taxable both in the US and the UK, with the UK giving a credit for US taxes paid. This is the first time I have seen HMRC taking this position on article 1(4). I understand that HMRC forum responses are not always technically accurate but this one seems to have been well drafted so it must have been considered. Has anybody come across this? What is your view on the correct position? I have not yet withdrawn any funds from the IRA due to uncertainty.