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Posted Tue, 20 Aug 2024 14:42:49 GMT by Vio Feher
Hello - I would like some clarification on interpreting the Double Taxation Convention between UK and Romania please. I am an individual with double citizenship (Romanian and British). * I have been a UK tax payer since 2007 and got a Certificate of Residence from HMRC in that respect. * I haven't had any activity/income in Romania since 2007. The authorities in Romania issued me a certificate stating I am a NON resident in Romania according to the Double Taxation Convention between UK and Romania, but not according to the Romanian Fiscal Code/legislation, therefore any potential Romanian income is taxed there. * I recently started receiving a state pension from Romania. It is paid directly to my bank account in the UK. As per the Romanian Fiscal Code, it is taxed there, at source. My question is whether the tax on pension paid at source in Romania should be allowed as a credit to the tax I have to pay in the UK for that Romanian pension, as per Article 24 of the Double Taxation Convention. Many thanks.
Posted Wed, 04 Sep 2024 09:02:59 GMT by HMRC Admin 21 Response
Hi Vio F.
As a Romanian national, under Article 20, it is taxable only in Romania.
Thank you.
 
Posted Thu, 05 Sep 2024 20:20:52 GMT by Vio Feher
Hello - thank you very much for your reply. In the light of your reply above, does this income (state pension from Romania) need to be declared in the UK on a Self Assessment Tax Return? Many thanks.
Posted Fri, 13 Sep 2024 08:34:32 GMT by HMRC Admin 25 Response
Hi Vio Feher,
No, you do however need to make reference to it in the comments section and state under which article it is exempt.
Thank you. 

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