Personal allowance for residents with foreign pension

I am Belgian Citizen, retired and plan to move my tax residency to UK during this tax year 2024-25. Tax on my Belgium state pension will be deducted by Belgium and per DTA cannot be taxed in UK. I do not have NI or UTR. I will have only bank interest income (UK and elsewhere) on top of my pension income. Personal allowance will apply (12500) in my case . Q1: Will tax calculation be done after deducting PA from interest income alone or total of pension and interest income? Q2. In my wife's case, as there is no pension, she will not owe any taxes since interest income is less than PA. Does she need to submit SA tax return?? She also has no NI or UTR as we never stayed or worked in UK before.

Hi,

Any tax due will be based on the interest only as the pension remains liable in Belgium. Please refer to:

Self Assessment tax returns

so see if a return is required.

Thank you.