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Posted Mon, 15 Jan 2024 06:19:55 GMT by
I am a UK citizen but reside in the USA. Here is an extract from the UK-US Tax Treaty Article 17: "a) Pensions and other similar remuneration beneficially owned by a resident of a Contracting State (I.e., the USA in my case) shall be taxable only in that State. (I.e., the USA in my case)" I am receiving in the UK a small pension from my first job there, and have been including it in my UK Tax Return and paying UK tax on it. This seems to say I should not do that. Is my reading correct? Thanks.
Posted Wed, 17 Jan 2024 14:02:48 GMT by HMRC Admin 25 Response
Hi Sam Bucket,
As you have not confirmed what type of pension it is, please refer to:
Tax on your UK income if you live abroad
Thank you. 

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