Is tax due in the UK on an IRS tax refund - that is transferred to the UK?

I am a UK resident tax payer. I am shortly going to start withdrawing amounts from my US based 401K account. Thsi will be periodic payments and thus I understand that tax will be due here on those amounts and I will declare it as foreign income and pay as required. The 401K provider will have to withhold an additional 30% of anything I withdraw as is required by the IRS. As a non-resident of the US I can then claim that 30% back annually with a 1040NR tax filing sent ot the IRS. I then intend to transfer that tax refeund back to my UK based bank account My question is whether UK tax will be payable on the tax refund amount when I transfer it to the UK? ie - is the tax refund from the IRS also treated as taxable income by HMRC here in the UK? Thank you for your help.

Hi ,
 

You would declare the gross pension payment (this included the tax paid in the USA) in your self assessment tax return, so that the UK tax liability can be calculated.  Any foreign tax refunded does not need to be included separately on the return. Thank you .

Thank you, that’s very useful. I am led to believe I report this income under “ Interest and other income from overseas savings”? Is that correct? I presume our social security payments go into the box that says exactly that?! Thanks again,

Hi,
No, you do not pay tax on a tax refund.
Thank you.

I know it was 5 months ago but have another question on this regarding the DTA please. Do I declare the foreign tax paid in the USA (it would be 30%) on SA106 section C if I know I am getting a tax refund ? If I am NOT getting a tax refund but paid 30% witholding tax to the IRS does that tax paid count towards my UK tax burden and if so to what extent? For example, having withdrawn a grossed up amount (in UKL converted) of £85k, the tax paid in the US would be approx £25.5K, does that amount then count towards my taxes here? I am confused! If this is too specifc and I need personal advice please elt me know, Regards

Hi Nick Buck,
Please refer to guidancehere:
Relief for foreign tax paid (Self Assessment helpsheet HS263)
Thank you.