US Civil Service Pension for Dual Citizen UK Resident

I will be moving back to the UK this year and my income will be solely a US Government Civil Service pension. The tax agreement states that this should be taxed only by the US unless the recipient is a UK citizen, in which case it will be taxed by the UK. As I am both a US and UK citizen, which country has supremacy in this case?

Hi

In most cases, US government pensions are taxable only by the IRS in the USA.  However, if you are in receipt of a US government pension, but you are resident in the UK and you are a UK national, then the tax treaty allows for HMRC to tax this pension as well.  The IRS will have first rights to tax this pension.  You would declare the pension in your self assessment tax return and claim a foreign tax credit for the tax paid in the US.

Thank you