Additional Form DT-Individual needed for tax refund on subsequent taxed pension drawdowns

I am tax resident in the United Arab Emirates and have recently started making pension drawdowns from my UK pension. After the first drawdown (which was taxed under the emergency code), I submitted a Form DT-Individual to apply for an NT code and also to claim a refund of the tax deducted under PAYE (based on the UAE-UK Tax Treaty). I will now make another drawdown, which will also be taxed under the emergency code (as my Form DT-Individual is still being processed by HMRC). My question is: Do I need to submit an additional DT-Individual Form to claim a refund of the tax on this later pension drawdown, or will it be covered by the DT-Individual Form already submitted? Thanks

Hi,

A new DT form is required for each new source of income, so if you are making a new drawdown claim, this would be seen as a new source. 

Thank you.

Thank you for the response. So even if the pension drawdown is from the same pension provider - details completed in Section C.2 of the already submitted Form DT Individual - I will still have to submit a new form? I only ask as the form itself states under Part D "UK Income Tax taken off payments already received": "Do not include in Part D any pension or annuity from which UK tax has been taken off under Pay As You earn (PAYE). HMRC will arrange any refund due taken off under PAYE". I inferred from this statement that, once the Form DT individual in relation to this pension provider has been successfully processed, that I would automatically receive a refund of tax already deducted under PAYE from the payments from the pension provider. Is my understanding incorrect?

Hi Clarky55,
Yes, even if C.2 is for the same pension provider.
Once HMRC recieve a validated DT individual form, we will arrange for code NT to be applied to pensions for the current tax year.
For any tax year that has ended, HMRC will work out how much tax is overpaid and arrange for it to be repaid.
Thank you.