Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Fri, 09 Aug 2024 12:58:01 GMT by Andrea65
Can you please answer this general question which I think has been addressed before. I am a UK citizen, retired and resident in Italy. I receive only my early retirement pension from the Teachers Pension scheme, if I understand correctly this, being a government pension, is only liable for tax in the U.K. - the amount I receive is below the U.K. tax threshold and therefore I do not need to file a return in the U.K. Next year I will receive my state pension - it wont be the full amount as I was contracted out. Am I to also understand that my U.K. state pension will only be liable for taxation in Italy. Although Italy doesn't have a tax free threshold it will fall with certain tax credits that would negate payment - i.e. less than 8500e. Many thanks
Posted Wed, 21 Aug 2024 06:02:23 GMT by HMRC Admin 25 Response
Hi Andrea65,
Yes, the teachers pension remains liable in the UK.
You will need to apply for the State Pension to be UK tax exempt:
Double Taxation: Treaty Relief (Form DT-Individual)
Thank you. 
Posted Sun, 13 Oct 2024 10:40:45 GMT by klm
If you have a UK government pension and you retire in Greece will this pension be taxed only in the UK if you hold both British and Greek Nationalities? That's my understanding of the double taxation agreement article VIII. Is that correct? Thank you
Posted Tue, 15 Oct 2024 20:49:13 GMT by Keith Adamson
My questionis this: I am resident in Spain, and my income is from my UK State Pension, plus 3 other pensions, one of which is a government pension. Since it seems that this latter pension can only be taxed in UK, how do I do this? If I submit a tax return form there is nowhere to enter the amount of such a pension - only the sum of "other pensions". Consequently the tax calculation is made on all of these plus my state pension. I submit a form HS304 on which I can reclaim tax paid - but my pensions are not taxed at source. In previous years my tax bill has been zero (I think this may be because my govt pension is less than the tax free allowance) but it's unsettling to see an amount of over £500 payable on the tax return form. Can you explain, please? Also: is the DT form referred to above only applicable to Spanish nationals?
Posted Thu, 17 Oct 2024 16:08:12 GMT by HMRC Admin 33
Hi,
Please see the link below.
Tax on foreign income: UK residence and tax
Depending on which country you spend the most time in you may be required to pay the tax either in Greece and/or UK
Thank you.
Posted Tue, 22 Oct 2024 19:33:52 GMT by klm
Let's say you spend the whole year in Greece all 365 days. My understanding is that if you hold both Greek and British citizenship according to paragraph VIII of the double taxation agreement the UK government pension will only be taxed in the UK. Is that correct?
Posted Thu, 24 Oct 2024 14:08:13 GMT by HMRC Admin 20 Response
Hi Keith,
If the government pension is below your personal allowances,  no tax will be due.
However it is still classed as taxable here even though it is not high enough.
You will still include this income on the tax return and not on the HS304.
The DT form required is Double Taxation: UK - Spain (Form Spain-Individual)
Thank you.
Posted Thu, 24 Oct 2024 14:21:50 GMT by HMRC Admin 20 Response
Hi klm,
That is correct.
Thank you.
Posted Tue, 29 Oct 2024 13:59:03 GMT by HMRC Admin 17 Response

Hi ,
 
If UK national the pension will remain taxable in the UK  .

Thank you .

You must be signed in to post in this forum.