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Posted Thu, 30 May 2024 17:22:47 GMT by Gau Mik
I have drawn down all of one of my pensions in two parts either side of the tax year (April 2024) and was of course taxed at the full rate. I intend to claim the overpaid tax back for both years but I'm unsure which form to use. I am a UK resident but work in Denmark and pay full income tax to the Danish tax office. So essentially I do not have any UK employed income. Any advice on which form I should use to claim the overpaid tax on my pension would be appreciated.
Posted Tue, 04 Jun 2024 09:57:55 GMT by HMRC Admin 21 Response
Hi Gau Mik,
Part of the criteria for self assessment is being in receipt of foreign income, even if it is not taxable in the UK.  You would complete a self assessment tax return, in which you would declare your foreign employment income (SA102) and also claim relief for 'Foreign earnings not taxable in the UK' (box 12 of page Ai2, SA101).  In this way, you are declaring your world wide income.  You would also include your pension and tax deducted.  Any repayment of tax will be through self assessment.
Thank you.

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