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Posted Sat, 11 Nov 2023 22:44:53 GMT by
I am trying to complete p85 as I have left the UK. One of my main income streams is my UK state pension - however if I declare that on the p85 then I also need to provide a PAYE reference for it, which to my knowledge is never provided by DWP. What do I do? Also in completing p85 the form asks for the exact date that you started to receive that income - however as these vary between 10 and twenty years ago I don't recall the exact date. Thirdly the form asks for each income stream to provide the annual amount. Is that net or gross? Finally am I expected to complete on this form any interest or dividends I have received? It would be helpful if there were some notes I could refer to.
Posted Wed, 15 Nov 2023 12:57:29 GMT by HMRC Admin 19 Response
Hi,

You do not need to include your State Pension, as this will no longer be taxable in the UK, when you become resident in another country.

Thank you.




 
Posted Wed, 15 Nov 2023 14:44:33 GMT by Gary C
HMRC Admin 19 Doesn't that rather depend on where that other country is? For instance, if the other country is Germany, then under the DTA he state pension remains taxable only in the UK. That may be the exception that proves the rule but an exception it certainly is.
Posted Fri, 17 Nov 2023 11:33:47 GMT by HMRC Admin 25 Response
Hi Gary C,
For residents in Germany, commencing a UK State pension before 30 December 2010, they qualify for tax relief in the UK, meaning the State Pension would not be taxable in the UK.
If the State Pension commenced after that date, then  no relief is due and the State Pension is taxable in the UK.
As the double taxation agreements the UK has in place with other countries are not identical, each agreement should be reviewed on every situation.
Thank you. 
 

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