When to send an Individual DT

Hi,

We perform end of year tax calculations for PAYE and if you have overpaid you will receive a P800 tax calculation. If you contact our Income Tax team we can confirm the position.

Income Tax: general enquiries

Thank you.

Question for HMRC. I am resident in France and I expect to receive pension payments from the UK soon. HMRC seems to specifically ask to wait for the first payment (which will suffer withholding tax) before sending the Individual DT form aimed at setting a nil tax rate for future payments and then ask for a refund for the tax withheld. Why is it not possible to send the form in advance, avoid the withholding tax and save everybody time and effort to claim it back? Thank you

Hi
HMRC cannot issue a tax code until a source exists on your record.
This only happens once a payment has been made which means tax is already deducted, where applicable, and you then need to submit a claim for a refund.

Hello, I am tax resident in France and I expect to receive a first annuity payment from a UK company pension scheme early next year. I then expect to make a large withdrawal from my UK SIPP. After I receive my first annuity payment which will necessarily suffer withholding tax, Il will send HMRC my Individual DT form in order to receive a tax refund. My SIPP provider tells me they need to be send a “nil tax code” from HMRC. Will the Individual DT form related to my annuity payments enable the SIPP withdrawal to be tax free (ie enable a “nil tax code” to be issued) or will I have to send another form? Thank you

Hi ,
 

The DT individual form at : Double Taxation: UK-France (SI 2009 Number 226) (Form France-Individual) , should be downloaded and printed off.  Please send the completed and signed form to the French tax authorities.  They will validate the form and return it to you.  You should then send the form to HMRC at the address on the form.  HMRC will review the form and send a 'NT' tax code to your pension provider.  This will give them the authority to refund any tax they have deducted from yoru pension.  Everytime, you receive a new pension / annuity, you need to complete the same form and follow the process mentioned above. Thank you .