Foreign National Fully UK Retired Back to Home Country

I have queries on the procedure informing HMRC and forms to fill and when to submit about my full retirement from U.K employment, and as a foreign national returning to my home nation permanently. I left employment at the end of April, 2024 , and sources of income now is an Occupational and a State Pension. Another income is non Coded from stock dividends. All stocks would be sold before leaving the UK in late Aug, 2024. I have been filing Self Assessment for about 7 years annually. I am confused about form P85 and SA for 2024/2025 to be filed when due. Filing Online and also by Post. If by Post, are forms available to download. Any advice greatly appreciated. Thank you.

Hi,

Please refer to:

Tax on your UK income if you live abroad

Thank you.

Thank you for your reply. When I called HMRC, was advised that I would be treated as a Split Year Taxation I am to file P85, and SA100/109, for 2024/2025 when due. I will be fully retired back in Malaysia, the only income would be the UK NHS Pension and the UK State Pension. With the Double Taxation Treaty, would both these UK Pensions be taxed in the U.K or / and taxed in Malaysia. Are there any forms to file for the UK part? Would the start date be when I leave the U.K? in late August 2024. Thank you.

Hi,
Please see the following link:
UK/Malaysia Double Taxation Agreement  advises that any pension, which includes state pension, created by the UK state shall be taxable only in the UK.  
This means your state pension will remain taxable in the UK.  
You will find that if your NHS pension is paid by a local authority, it also will remain taxable in the UK.  
Please see the guidance at:
INTM343040 - DT claims and applications - Types of income: Pensions and Annuities for more information. 
Thankyou.

Thank you for your reply. From the guidance: INTM343040 - DT claims and applications - Types of income: Pensions and Annuities. The NHS Pension is Non - Government. It is paid by NHSBSA, Capita may have a Contract to pay Pensions to Public Sector workers. There is a cautionary note for Capita: ( Care will be needed where an application for relief from UK tax shows CAPITA as the payer of the pension.CAPITA is a private company that has won a number of contracts to pay pensions to public sector workers.) If DT UK relief is available for the NHS Pension, which is the relevant form to file, please? Thank you.

Hi Bernard Lee,
It is a DT Individual form:
https://www.gov.uk/government/publications/double-taxation-treaty-relief-form-dt-individual.
Thank you. 

What options do foreign nationals leaving the uk have to withdraw their private pensions. I have worked for over 10 years and have a private pension. If i am leaving the Uk permanently to Nigeria . How can i withdraw my private pension as i will no longer be contributing because of leaving the country? Please help

Hi jtorty,
Please refer to:
Personal pensions
Thank you.