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Posted Fri, 02 Aug 2024 12:34:25 GMT by nic_mitchell
I am currently resident in Jersey and am shortly due to get a UK Civil Service Pension. I had thought that monthly income from Goverment pensions were always taxable in the UK. However, from Jersey/UK protocol 2018 it seems to suggest that tax will be payable in Jersey and I will get full relief in the UK. Can you confirm the correct tax position? Also, if I took a lump sum from the Pension it would be tax free, how would that be treated in Jersey?
Posted Tue, 06 Aug 2024 11:08:09 GMT by HMRC Admin 32 Response
Hi,
Yes, you can have it all tax in Jersey once you submit the double taxation claim form. You would need to contact the tax authorities in Jersey to ask how it would be taxed.
Thank you.
Posted Tue, 06 Aug 2024 11:16:30 GMT by nic_mitchell
Thanks for this but can I choose to be taxed in the UK rather than Jersey? or, is it a question of, I either only pay in Jersey having submitted the double taxation form OR I end up paying in both Jersey and the UK? Can I fill the double taxation form in online if I need to do this?
Posted Thu, 08 Aug 2024 16:01:42 GMT by HMRC Admin 25
Hi nic_mitchell,
UK civil service pensions are in general, taxable only in the UK.
The tax treaty with Jersey expands on that.
Article 18(1) advises that if you are not ordinarily resident in Jersey, then the UK civil service pension is taxable only in the UK.
UK – JERSEY DOUBLE TAXATION AGREEMENT AND PROTOCOL, GIVEN EFFECT BY AN EXCHANGE OF LETTERS SIGNED IN LONDON ON 2 JULY 2018
Thank you. 

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