Can form DT Individual be used for the Brasil UK Reciprocity Agreement?

Hello There is a Double Taxation Agreement between UK and Brasil, however Brasil has not ratified this yet, whilst the UK has. In its place there is a Reciprocity Agreement between the UK and Brasil. Taxes paid in one country are offset against taxes due in the other. I live in Brasil and an a Brasil tax payer. I am a UK citizen who worked in the UK for may years and have UK SIPP and defined benefits pension plans. But now a non-resident non-domicile of the UK. I wish to have an NT code for my UK pensions. Can I use form DT Individual as there is the Reciprocity Agreement in place? Or do I need a different form? Many thanks in advance Dom

Hi,
As the agreement is not in force as yet,  you cannot use the form and will continue to be taxed in both countries.
Thank you.

Thank you for your reply. Yes the Double Taxation Agreement is not in force however I am not asking about that. There is a Reciprocity Agreement in place between Brasil, UK, USA and Germany where tax paid in one country is offset against the other. (Confirmed by Deloitte https://www.deloitte.com/br/en/services/consulting/perspectives/living-and-working-tax-treaties-totalization-agreements-brazil.html) My question is regarding this agreement. Which form do I use to have an NT tax code regarding my UK pension.

Hi ,
 

As the agreement is a recipricol one, no relief is due in the UK. You would need to claim foreign tax credit relief in Brazil for any UK tax paid . Thank you .