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Posted Tue, 16 Jan 2024 15:24:13 GMT by
I am resident in Spain and paying my taxes there. I will shortly be claiming a UK Defined Benefit pension . This will be taxed in Spain. My question regards the timing of submitting the Double Tax Treaty form , along with my Spanish tax certificate, to get the NT tax code to avoid tax being deducted by the pension provider at source. Do I submit the documents to HMRC some months before I am due to start receiving the pension to ensure that the pension provider does not deduct tax from the pension. This would eliminate having the pension paid with tax deducted and having to reclaim the tax Thanks
Posted Thu, 18 Jan 2024 15:01:35 GMT by HMRC Admin 25 Response
Hi Simon422433,
No, you will have to wait until the pension has commenced, before sending the DT individual UK/Spain to the Spanish tax authorities.
Double Taxation: UK - Spain (Form Spain-Individual)
The validated form will be returned to you with a ""Residencia Fiscal En Espana convenio"".  The completed DT form and the RFEEC certificate should then be sent to HMRC.
Only when the pension is live, will the pension apppear on your HMRC records, so that a code NT can be issued.
Any tax deducted , by the pension provide, will then be refunded to you.
Thank you. 
 
Posted Thu, 18 Jan 2024 15:49:23 GMT by
Thank you I have two follow questions 1. If I have two pension starting at the same time, do I need to send two sets of documents( Dt form and Spanish tax certificate) or can I put the details for both pensions on to the same DT form ? 2 Are any refunds for over paid tax only paid by HMRC cheque, or can the funds be paid via bank transfer?
Posted Mon, 22 Jan 2024 12:27:02 GMT by HMRC Admin 10 Response
Hi
As they are both starting at the same time, you just need one DT form and certificate.

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