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Posted Sat, 05 Feb 2022 11:33:35 GMT by Chris Stones
Good morning, My wife is a Taiwanese citizen now resident in Scotland. She receives a pension paid by the Taiwanese government as she was a government worker for many years. My understanding of the Double Tax Treaty with Taiwan is that this pension is taxable in Taiwan rather then the UK and does not need to be included in the Self Assessment? Thanks for your help.
Posted Mon, 07 Feb 2022 13:45:24 GMT by HMRC Admin 17

If this is a government pension or public body pension then this would be taxable only in Taiwan unless service were rendered in the UK. 

Thank you.

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