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Posted Tue, 30 Jan 2024 16:33:22 GMT by
A French citizen now living in Lebanon, but living and resident in UAE at the time of the transaction on 19/06/2023. Tax was correctly withheld at source by Aegon at the time of the payment of a partial uncrystallised funds pension lump sum. There is no liability to UK tax for this citizen How does one go about reclaiming the tax? Whilst in UAE DT-Individual was filled in but the Tax Residency Certificate not applied for. Can form R43 be used?
Posted Thu, 01 Feb 2024 15:49:56 GMT by HMRC Admin 25
Hi Caroline Robinson,
As we are dealing with a pension, you would need to submit a completed, signed and dated DT individual form to the UAE tax authorities, for validation, since you were resident in the UAE at the time the pension payment was made.
The UAE tax authorities will return the validated form to you for onward transmission to HMRC (the address is on the form).
The form can be found here:
Double Taxation: Treaty Relief (Form DT-Individual)
With the validated form, HMRC can refund any tax that is overpaid.
Thank you. 
Posted Fri, 02 Feb 2024 08:54:24 GMT by
Thank you. UAE tax authorities will not sign the form. They state that the form should be sent with a tax residency certificate. But as that was not applied for at the time and individual is no longer resident it doesn't seem possible to obtain one.

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