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Posted Tue, 19 Nov 2024 13:03:19 GMT by Renata Paulaviciene
If a person is UK resident and UK tax payer and works as self employed in UK, gets UK basic pension and Lithuanian state pension, does he needs to declare and pay tax on Lithuanian state pension? He completes self assessment and includes self employed income and UK basic pension. Does he needs to include Lithuanian state pension on Foreign income section?
Posted Mon, 25 Nov 2024 16:44:19 GMT by HMRC Admin 18 Response
Hi, Article 22(1) covers 'Other Income' of the tax treaty between the UK and Lithuania and would apply in relastion to state pensions, as they are not mentioned in the pensions article (18).   (UK/LITHUANIA DOUBLE TAXATION CONVENTION).  This means as a UK resident, in receipt of a Lithuanian state pension, it is only taxable in the UK and should be declared in a self assessment tax return. 
Thank you.

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