How to claim back (emergency) tax from pension lump sum as non-uk (german) resident?

Hello, A few weeks ago I received the lump sum from my Aviva pension, from the time (23 years ago) when I worked in the UK. They had to tax it at source with emergency tax, but I am liable for tax in Germany, not the UK. How can i claim the tax back? Tried phoning, but without a UK postcode no chance of getting through to HMRC, sadly.

Hi,

You can download and print off the Double Taxation treaty relief — Germany form here:

Double Taxation: treaty relief (Form DT-Individual (Germany))

You will need to declare on the form, your UK pensions and state pensions that you are in receipt of.  Once you have signed and dated it, you send it the completed form to German tax authorities to validate. They will return the validated form to you, so that you can send it to HMRC at the address shown on page 1 of the form. HMRC can then instruct your pension providers to stop deducting tax and repay any tax paid going back to 6 April.

Thank you.
 

Ok, thank you. As it concerns a lump sum, which has already been paid out, will I then get the deducted tax back?

The tax has already been deducted by the pension lump sum provider (Aviva). Presumably I will then receive this back from HMRC?

Hi,

You will need to submit a claim for any refund:

Double Taxation: treaty relief (Form DT-Individual (Germany))

Please ensure you read the accompanying notes to ensure you qualify for relief.

Thank you..

Hi Mariska Talirz,
You will need to download an print off the form DT individual UK/Germany here:
Double Taxation: treaty relief (Form DT-Individual (Germany))
Please fill out the form, declaring your UK pensions / annuities and send the completed signed form to the German tax authorities.
You will need to find their address.
The German tax authorities, will validate the form and send it back to you.
You should then send the validated form to HMRC.
The HMRC address is on the first page of the form.
HMRC can then refund any overpaid tax into a UK bank account, provided you include your account details or send you a payable order.
Thank you. 

Many thanks! The form is already with the German tax authority. I do not have a UK bank account, so how will the money get to me?

Hi Mariska Talirz,
We cannot pay to a foreign bank account.
You would need to nominate someone in the UK to receive the refund on your behalf.
Thank you. 

Hello, once the claim has been submitted (it has been delivered via registered post on the 2nd of January), how long does it take for the refund to come through?

Hi,

Post is worked in date order and for the date you posted your letter you should receive a reply by the end of march 2024.

Thank you.

Hi Hope you don't mind me joining in here. I had 2 private pensions from the UK paid out recently with emergency tax held on both. I have been a resident/citizen of New Zealand for the past 20 plus years. I have emailed a couple of times without success as a substantial amount of money is being held as tax in the UK. How can I get this released please and asap as this is now 5 months since this process began. I cant get a reply or assistance from the UK I am still working in New Zealand so once it does get released do I get taxed in New Zealand? Your assistance would be greatly appreciated please. Thanks

Thank you. Will I receive a reply in the post or via email?

Hi pikey,
Please refer to guidance here:
Tax on your UK income if you live abroad
Thank you. 

Hi Mariska Talirz,
The reply will be by post.
Thank you, 

I am resident in Spain, I have recently taken a pension as a Lump sum and I am in the process of "reclaiming the emergency tax deducted.. from a "lump sum" The "refund would come from the pension company or from yourselves? I have other pensions from the same company

Hi,

If the pension remain a live source, then it will be paid by the pension provider when they operate code 'NT'.  

If the lump sum results in the closure of the pension, then it will be down to HMRC to repay any overpaid tax.

Thank you.

Also, if you don't have a bank account in the UK (as I did not have), you have to nominate someone living in the UK. The HMRC are really speedy, which is great! My papers were delivered by registered post on the 2nd of January and at the beginning of this week my nominated person has already received the check.

Does the Pension Company send you a letter detailing the "emergency tax" deducted or do they send you a form? If form can you please provide "number" Thanks Sharon

Hi Sharon2,
They would normally issue you with a P45 if it is a one off payment.
If ongoing, it will be a P60 issued after the end of the tax year (5 April).
Thank you. 

Yes it is a one off payment: Would it still be a P45 form (Resident in Spain)?