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Posted Mon, 04 Nov 2024 00:19:07 GMT by Fletchkov
I have a very elderly English relative who claims a pension from when her Dutch Army husband died in the war, his family were wealthy so I assume it’s a private pension . It’s always been paid into a Dutch bank account and standing order to her bank over here . Should she be paying tax on this ? She not in good health , I’m POA and trying to get her affairs in order .
Posted Thu, 07 Nov 2024 15:36:26 GMT by HMRC Admin 34 Response
Hi,
It will depend on whether it is a state pension or private pension as this would need to be confirmed.
Please see articles 18 and 19 of the tax treaty:
UK - Netherlands Tax Convention
Thank you
Posted Thu, 14 Nov 2024 18:29:57 GMT by Fletchkov
It is a private pension
Posted Tue, 19 Nov 2024 09:41:44 GMT by HMRC Admin 10 Response
Hi
Please have a look at article 17) of the UK / Netherlands tax treaty regarding pensions from the Netherlands, paid to UK residents.  (UK/NETHERLANDS DOUBLE TAXATION CONVENTION AND PROTOCOL).  If the pension is taxable in the UK, a self assessment tax return is required to declare it.  

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