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Posted Sat, 03 Feb 2024 18:15:13 GMT by Jon Carter
thankyou. But if a payment is a dta art. 17.2 lump sum then it is only taxable in UK, meaning exemption with progression would apply in austria, not credit method. However it seems that ´Lump sum´ (english) ´may´ be interpreted as different from ´einmalzahlung´ ( word used in the german text of the dta - literally ´one time payment´ ). This would make 17.2 from an austrian perspective only apply to an entire pension pot in one go. This suggests that dta art. 17.2 is not really reciprocal . Your comments ? thanks
Posted Wed, 07 Feb 2024 09:54:52 GMT by HMRC Admin 25
Hi Jon Carter,
Under the terms mentioned, the pension is only liable in the UK.
As you are not a UK resident you would need to check with the Austrian tax authorites to ascertain if they still wish the income to be referred to when you submit a tax return.
Had the situation been the reverse, under UK details, you would not declare the income but make reference to receiving it and that it is tax free and refer to the particualr article of the dta.
Thank you. 
Posted Wed, 07 Feb 2024 11:07:33 GMT by
Hi I have a private pension in the UK that I can withdraw as a lump sum when I reach 55. I have lived in Australia for 18 years and so am a non resident of the UK. Will I pay tax on the lump sum in the UK when the money is paid out? I had planned to leave the money in a UK bank account and not transfer to Australia.
Posted Fri, 09 Feb 2024 13:46:45 GMT by HMRC Admin 19

Yes, tax will be automatically deducted on the pension. You can see guidance here:

Tax on your UK income if you live abroad

Thank you.
Posted Sat, 10 Feb 2024 08:30:29 GMT by Jon Carter
Thank-you very much for your reply to my previous question. I find that I need your help on a further point: Art 17 deals with Pensions. Art 17.5 and Art 17.3 seem between them to define what a ´pension´ / ´pension scheme´ is, for tax purposes in the host state. Am I correct in assuming this definition sits outside the fact that the uk is no longer a member of the eu/eea ? If not, and a uk private pension is therefore not recognised as art 17 Pension in the host state , then ``other income`` would seem to apply , with the host state having sole taxation rights. Thank-you.
Posted Wed, 14 Feb 2024 10:43:10 GMT by HMRC Admin 25
Hi Jon Carter,
The DTA came into force in 2018 which is prior to the date UK left the EU/EEA and as such has no bearing on the comment and the previous reply stands.
Thank you. 
Posted Thu, 15 Feb 2024 06:07:17 GMT by Jon Carter
Thankyou for your reply . Just to be clear , as I interrpet your answer to my question, If the host state (eg. austria in eu) in 2024 no longer gives tax relief on personal contributions, from a resident there, to a uk private pension, the pension nevertheless remains a ´pension scheme´ as defined in article 17.5 . This is because the article effectively preserves the status of the uk private pension as an art. 17.5 ´pension scheme´ because the pension met the art.17.5 definition at the time the double taxation treaty was put in force in 2019. Am I correct ? Very many thanks
Posted Tue, 20 Feb 2024 10:20:51 GMT by HMRC Admin 5
Hi Jon Carter

Yes that is correct.


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