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Posted Tue, 29 Nov 2022 14:06:55 GMT by Mike Gallimore
I have been living and working full time in the USA for 29 years and have dual nationality. A few years ago I started drawing my pension from my old UK employer of 28 years and was automatically taxed at source by HMRC. It has been almost 2 years since I paid the $245 up front to the IRS and completed Form 8802 and Form 6166 for them to send to HMRC as proof of my residency. I've had nothing back. The IRS is in total disarray from Covid and being understaffed. I've tried contacting them by email and phone without success. Calling leads to a labyrinth of call options and hours long waits usually ending with being cut-off or giving up. I can prove my long term residency easily with Social Security statements showing my SS earnings for the past 29 years, with annual tax returns, with affidavits from my Accountants, lawyer friends, an English CA friend living nearby, my bank. Any number of options and alternatives. How can I break this logjam? The break is unlikely to come from the USA. I'm paying tax twice on my pension and obviously should not, with the overpayment being to HMRC.
Posted Thu, 01 Dec 2022 14:30:34 GMT by HMRC Admin 19
Hi,

As you would be claiming relief under the double taxation agreement, form 6166 needs to be supplied as this is the certification that the income is delcared in the USA.

Thank you.
Posted Thu, 01 Dec 2022 19:06:50 GMT by Mike Gallimore
Thank you, I understood that and tried that route as I described in my post. So what can I do if the process fails, as it has in my case? I'm almost 73 and being taxed twice on my pension is a significant hardship. Can I not be granted an NT code another way? I can demonstrate in spades that I am paying tax on my pension in the USA and I have no other UK income. Is there no appeals process that can intervene in what is clearly a process failure which harms a tax payer?
Posted Fri, 02 Dec 2022 15:46:13 GMT by HMRC Admin 32
Hi,

Unfortunately no, we need sight of the 6166 form to authorise this.

Thank you.

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