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Posted Fri, 15 Dec 2023 09:29:33 GMT by
Hi, I moved back to the Uk in 2022 and became a Uk tax resident, I filed for 2022 in both countries and paid taxes due on my “worldwide income “ in the USA only for that year So now for 2023 , I am finished with USA system , I have a Uk private pension which is less than my personal allowance, my only other income is court mandated USA spousal support ( for the next 4 years ) Do I need to complete a self assessment as I’m led to believe foreign spousal support is non taxable in the Uk ?
Posted Tue, 19 Dec 2023 15:49:07 GMT by HMRC Admin 5 Response
Hi

Spousal maintenance is not treated as taxable, as the party paying the maintenance, has already paid tax on it.  
If you were to be taxed on it, the payment would be taxed twice.  You do not need to complete a tax return, to report the spousal support.

Thank you

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