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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
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. 

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