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Posted Tue, 19 Mar 2024 12:54:57 GMT by Momo
Dear Community, I am a UK resident for tax purposes. In the tax year 2023/2024 I started receiving income from an EU country from a part-time employment. I continue receiving employment income in the UK that is also part time. My EU income is not subject to UK income tax as per the Dual Taxation treaty between the UK and said country – is fully liable for income tax purposes in said EU country as it is falling under the public employment provision of the dual tax treaty (civil servants). I want to make my annual pension contributions in the UK and I need to work out what my annual allowance is. I have received conflicting advice. My understanding is that the calculation of adjusted income Adjusted income = Total income from all sources chargeable to UK tax (ignoring deductions for pension contributions) - Specific deductions allowed under the ITA 2007 + The value of employer pension contributions Since my EU income is entirely taxable in the EU country owing to the UK/EU country double tax treaty, it is my understanding that it does not count for the calculation of the Adjusted income as per the above as the income is not chargeable to UK tax. I have received conflicting advice here. Kind regards 

Name removed admin .
Posted Fri, 22 Mar 2024 15:54:53 GMT by HMRC Admin 32 Response
Hi,

Please refer to:

Personal Allowances: adjusted net income

Thank you.

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