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Posted Fri, 23 Feb 2024 03:28:21 GMT by Simon Cheg
Hi I am a British Citizen aged 55. I have been living in Singapore for 3 years. I want to draw on my UK private pension. 1. Does the double taxation agreement with Singapore allow me to apply for my private pension to be paid gross with no UK tax applied or due? 2. Are there any conditions that need to be fulfilled for no UK tax to be due or paid on my UK pension? Thank you! Simon
Posted Tue, 27 Feb 2024 08:41:16 GMT by HMRC Admin 8 Response
Hi,
Article 18 of the UK / Singapore tax treaty allows for UK pensions and lump sums to be paid free of UK tax  to residents of Singapore.  
The pension provider will be required to deduct UK tax from the pension, until such times as we are able to advise otherwise.  
Once you commence receipt of your pension, please download and fill out form DT individual:
Double Taxation: Treaty Relief (Form DT-Individual
The signed and completed form should be sent to the tax authorities in Singapore to validate.  
Once validated, the form will be returned to you, so that you can send it to HMRC at the address on the front page of the form.
Thank you.
Posted Wed, 04 Dec 2024 13:35:33 GMT by Mark J
Is it possible to provide an IRAS Certificate of Residency (COR) to HMRC instead of getting the DT Form stamped by IRAS?
Posted Mon, 09 Dec 2024 13:00:55 GMT by HMRC Admin 17 Response

Hi ,
 
Not if you are looking to have UK income paid tax free.

You need the DTA form to confirm that the income is being paid to the other country .

Thank you .

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