Double Taxation agreement - withdrawing from UK pensions - non resident

I am over 55 and resident in the US since 2009, I am non-resident for tax purposes in the UK. I have 2 private pensions with leading providers in the UK but they seem to have little advise to give regarding tax exemption when withdrawing the total policy funds (only option no partial withdrawal is allowed). I have applied for and received the Form 8802 from the IRS and this has been forwarded to HMRC a few months back. I have tried calling HMRC and just sat and waited on Help lines so now posting here to see if I get a response. So, question is can the pension providers payout the policy without collecting tax so I get the gross amount, or do they have to withhold using an emergency code and then I go through the process of claiming back the tax from HMRC. Many thx

[Display name amended - Admin]

Hi,

As a resident of the USA in receipt of UK pensions, you can claim double taxation relief, per the UK/USA Double Taxation treaty, by completing form DT-Individual, having it certified by the IRS and then forwarding it to HMRC. Links to both the form DT-Individual  and the Double Taxation treaty (Article 17 covers pensions) are provided here:                                          

DT US Individual 2002                                                  

Uk/USA Double Taxation Agreement - 2002

Thank you.

Neither of the links provided are working....can you double check please

Hi

Re posted, please try again.

links still not working, this is what I receive when clicking the first link! { "_response_info": { "status": "not found" } }

Please note I did complete the Form 8802, I received the approval from the IRS and this was forwarded to HMRC in May of this year. My question is how do I now withdraw funds from my UK private pensions and NOT pay tax on this? Can my providers Aegon and Standard Lif pay me the GROSS amount when claiming? or do they deduct based on emergency HMRC code and then I have to claim back? Once I receive the funds I will then declare and pay tax in the US when completing my annual returns to the IRS.

Hi,

The links are now working.

Thank you.

Can you please answer this post, thx Please note I did complete the Form 8802, I received the approval from the IRS and this was forwarded to HMRC in May of this year. My question is how do I now withdraw funds from my UK private pensions and NOT pay tax on this? Can my providers Aegon and Standard Lif pay me the GROSS amount when claiming? or do they deduct based on emergency HMRC code and then I have to claim back? Once I receive the funds I will then declare and pay tax in the US when completing my annual returns to the IRS.

Hi,
If you are resident in the USA and commence receipt of UK based pensions, you need to download and print off the form DT individual UK/USA (UK-USA (SI 2002 number 2848) (form US-Individual 2002)) which can be found at:
Double Taxation: UK-USA (SI 2002 number 2848) (form US-Individual 2002)
This is not the same as the form 8802 you mention. 
On the form, you declare the pensions you have commenced receipt of, you signed and date it and then send it to your local IRS office for validation. The IRS will validate the form, confirming that you are resident in the USA for tax purposes and the pensions are taxable there.  The IRS will send the validatef form to HMRC to process.  
HMRC can then contact the pension providers and instruct them to refund any tax they have deducted.
Thank you.

Hi shpompey Hicks
HMRC cannot issue a code until the income is actually in payment.
You will therefore be taxed on the withdrawal of your pension to then claim back from the UK and declare the income in the US.