As HMRC has said, the fact that one has a foreign pension, irrespective of whether it is, or is not, taxable in the UK, means you are cordially invited to submit a tax return each year. Also as stated, the German state pension is taxable only in Germany by virtue of Article 17(2) of the tax treaty, so you do not need to declare it as taxable income in the UK. However, if you look at the notes to the Foreign pages (page FN8) , you can see that in such circumstances you need to put a specified form of words into the "any other information box", Box 19, to alert HMRC to the fact that you have foreign income that is not taxable in the UK, hence, no foreign pages completed as part of the return. You do not enter the amount of the pension in Box 19, just the details requested. FN8 says, "If you have a pension that’s not taxable in the UK because of a DTA, give full details of the pension’s payer, pension and relevant DTA in the ‘Any other information’ box on your tax return." Does this clarify the position - one my wife and I have been "enjoying" for the past few years?