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Posted Sun, 06 Aug 2023 14:14:24 GMT by Brian Lillecrapp
I am an Australian resident, age 73, who moved to Germany in 1994 after working for some 7 years in the UK. During the time in the UK I was employed by 3 companies each of which operated a company pension scheme. In 2022 I cashed in two of the above pension schemes, claiming the 25% tax free option, and have paid emergency tax on the remainder. I have been sent P45 Forms for each of those two schemes. For the third pension scheme, I have also claimed the 25% tax free option, and am drawing down a monthly pension from the remainder. I have been sent a P60 End of Year Certificate for the tax year to April 2023. As a PAYE employee when in the UK, I have never submitted a Tax declaration in the UK, and want some help as to where to begin. Is there a special point of contact at HMRC for foreign residents such as me? How do I establish a relationship / set-up an account with HMRC? Is the above scenario one which be easily dealt with via the self-assessment option?
Posted Fri, 11 Aug 2023 05:47:50 GMT by HMRC Admin 25 Response
Hi Brian Lillecrapp,
As a non UK resident you can make a claim for a repayment using the DT form:
Double Taxation: treaty relief (Form DT-Individual (Germany))
The form should be stamped by the German authorities and sent to HMRC:
PAYE & Self Assessment BX9 1AS.
Once received, we will issue any relevant repayment.
Thank you. 

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