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Posted Fri, 17 May 2024 00:27:06 GMT by Al B
I've worked in the US for nearly 10 years and I'm now a US resident. I have no UK income and no UK assets except for a UK-based pension that has had no contributions/withdrawals made to it in 2024. In the past I had accountants take care of my UK taxes while I was a non-resident. Now I'm a resident I no longer have those accountants. Do I need to submit any kind of tax form or self-assessment to HMRC for 2024/25? Thanks
Posted Wed, 22 May 2024 09:48:58 GMT by HMRC Admin 20 Response
Hi Al B,
If you are not in receipt of any income or capital gains from the UK, while resident in the USA, then there is nothing to declare in the UK, in this case, tax return would not be required.  
Please use the Check if you need to send a Self Assessment tax return, to confirm that you do not meet self assessment criteris an longer.  
You will need to contact our self assesment helpline on +441619319070 (outside the UK only) or contact our webchat facility at Contact HMRC, to let them know, so they can close your self assessment record.
Thank you.
Posted Fri, 24 May 2024 16:17:51 GMT by Al B
Thank you, HMRC Admin 20. The Self-Assessment check link you provided asks "Do you need to pay tax on income from outside the UK (includes pensions)?". The wording used is too vague so I thought I'd ask here: I am paying tax to the US government on my US income but presumably this question means paying tax to the UK government specifically. Hence my answer would be no? Thank you for your help!
Posted Wed, 29 May 2024 10:08:10 GMT by HMRC Admin 21 Response
Hi AI B,
Please have a look at the tax treaty with the USA at UK/USA DOUBLE TAXATION CONVENTION. You would need to consider your type of pension and the taxation of it.  If it is taxable in the USA, you can claim a credit of up to 100% of the foreign tax paid, by claiming foreign tax credit relief in your tax return.  If it is not taxable in the USA, you would need to claim back any tax paid from the IRS.  No foreign tax credit can be claimed in your tax return.
Thank you.

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