Tax relief on UK pensions for Bulgarian tax residents

Hello, I am considering leaving the UK permanently and becoming a tax resident in Bulgaria. I have a UK and Bulgarian nationality. I will not have a property in the UK. I have workplace pension (NHS) and a SIPP, and will have state pension. The NHS pension will be paid by SPPA ie it's a non-government pension, the SIPP is clearly a non-government pension, I am not sure what the state pension is in terms of Double Taxation. Questions: 1. How do I answer question 7 of Part B.1 in the DT-Individual form, yes or no? 2. Will I get full tax relief on the NHS pension and the SIPP? 3. If the state pension is non-government pension for the purpose of DT will I get full tax relief on it? I know that if it's a government pension it will be taxed in the UK, but because it is below the Personal Allowance the tax will be zero. Many thanks.

Hi,
Article 17(2) of the the tax treaty between the UK and Bulgaria does not include tax relief for state pension.  
This means the state pension remians taxable in the UK and should not be included on the DT individual form. 
As the other pensions you mention, are non government, then you need to mention each of those pensions individually and include relevant details, but only for those that have commenced payment.  
Any pensions still to commence, will need to be declared in a further DT indidivual at a later date, but only after they commence payment.
Thankyou.