Lump sum private pension received.

I am a UK citizen, but I live In Germany and have since 2007. In Jan 2023 I took a lump Sum Pension Payout of £42,000, the pension company deducted tax of £11,000. I do not work in the UK and do not have any other income in the UK. My question is do I need to pay tax in UK on lump sum pension payout from private pension provider? if not then how I shall claim the tax deducted of £11,000?

Hi,

Please refer to guidance at:

Double Taxation treaty relief — Germany

Also ensure you read the associated notes as particular conditions must be met for relief to be given.

Thank you.

I am in exactly the same situation, just that I am a German national. Do I fill in the same form to claim a tax refund?

can you please let me know the further procedure, where do I need to post the form? and how HMRC will be informed about this?

Hi Constanze Picking,

Can you please confirm what the query is, as your situation is not stated and no previous thread of questions.

Thank you. 

 

Hi Swati,

You will need to post the claim form to
HMRC,
PAYE& Self Assessment
BX9 1AS.
The pension company provide HMRC with pay and tax details but the form is required to claim the refund.

Thank you.

Dear HMRC Admin 25, I am a German national. I lived and worked in teh UK from 1995 until 1998. During that time I paid into a pension fund, which I closed in Jan 2023 and took the lump Sum Pension Payout of £42,000, the pension company deducted tax of £11,000. I live and work in German and I do not have any other income in the UK. My question is do I need to pay tax in UK on lump sum pension payout from private pension provider? if not then how I shall claim the tax deducted of £11,000? I don't have a UK address nor telephone number. Thank you for helping 

How HMRC will send me the refund? as the form do not have the space for the bank account details.

Hi Constanze,

The claim form for any potential refund can be found here:

Double Taxation: treaty relief (Form DT-Individual (Germany))

Please ensure you read the specifics to make sure your type of pension qualifies:

DT Individual Notes Germany

Thank you.

Hi Swati,

It would be a cheque.

Thank you.

On page 1 of the form it says, "For use by the taxation authorities of Germany" do I need to get that filled? if yes then where I exactly need to contact for this and what kind of stamp is required? Further, do I need to send the wet ink form to the HMRC? By when the HMRC will process the refund?

Hi Swati
Yes the form needs to be stamped by the German tax authorities to show that you are declaing the income to them.
The completed form is then sent to HMRC to be processed and can take up to 10 weeks.
Thankyou.

Do you know where I need to exactly contact to get it stamped? Or is there any alternative to this?

Hi Swati
It needs to be stamped by the German tax authorities and if the form is not stamped it is not a valid exemption claim.
Thankyou.

Hi, I sent the form to the German tax authority and got it back duly signed and stamped. Could you please let me know to which address I shall send it in the UK? thanks Constanze

Hi 
Constanze Picking

Please send the double taxation agreement form to HM Revenue and Customs, BX9 1AS.  This address should be on the first page of the form.

Thank you