Is Luxembourg state pension taxable in the UK?

I am currently receiving a Luxembourg state pension and I became a resident of the UK in February 2023. This pension is taxed at source in Luxembourg and I declare it on my Luxembourg tax return. I am not sure whether or not I need to declare this pension in the UK. The agreement appears to suggest not but it would be good to get some thoughts on this. Below is an extract from the dual tax treaty between UK and Luxembourg. Article 17: Pensions Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in the first-mentioned State. Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration (including lump-sum payments) arising in Luxembourg and paid to a resident of the United Kingdom shall be taxable only in Luxembourg, provided that such payments derive from contributions paid to or from provisions made under a complementary pension scheme by the recipient or on his behalf and to the extent that these contributions, provisions, or the pensions or other similar remuneration have been subjected to tax in Luxembourg under the ordinary rules of its tax laws.

Hi John H,
Under Article 17 of the tax treaty, it is only taxable in Luxembourg.
You do not declare it here but you can make reference to it inthe comments section of yor tax return.
Thank you. 
 

I am not sure what you mean by state pension, is it that paid to all former employees of companies by the CNAP ( Caisse National d'assurance Pension) ? (contributions were mandatory) Or is it specifically for "state" employees. I would be interested specifically in the taxation on pensions recieved from CNAP. (to which any employee must contribute durig their career) If I read the DTT correctly, I believe it is taxed in Luxembourg. (This is also what teh Luxembourg tax office advised me). If this is the case, does this need to be shown on the UK self assesment form or not? Could you provide a link to an HMRC page explaining this please? Many thanks!

Hi J Meijer,
We can only provide general information / guidance in this forum.  
For an answer to a detailed question of this nature, you would need to contact our self assesment helpline on 0300 200 3310, contact our webchat facility at Contact HMRC or seek professional advice.
Thank you.