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Posted Fri, 24 Nov 2023 00:25:37 GMT by hit
Hello, In reference to Article 19 and Article 20 of the International treaty 2020 UK-India Synthesised text of the Multilateral Instrument and the 1993 Double Taxation Convention — in force per 20.2: Definition of Pension -- The term “pension” means a periodic payment made in consideration of past employment or by way of compensation for injuries received in the course of performance of employment or any payments made under the social security legislation of either Contracting State. per 19.2 Any pension paid by the Government of a Contracting State (assumed India) to any individual in respect of services rendered to that Government (assumes India) shall be taxable only in that Contracting State (this will be India) per 20.1 - Any pension, other than a pension referred to in Article 19(2) of this Convention, or annuity paid to a resident of a Contracting State shall be taxable only in that State. Per all of the above points, the PF/pension income in India shall only be taxable in India, then why do we need to pay tax on the same if transferred over to the UK ?
Posted Thu, 07 Dec 2023 20:15:55 GMT by TC55
Hi, I am tax resident in the UK and am in the process of withdrawing my EPF. From what has been advised in this thread can I conclude that: 1. The EPF is taxable in India 2. The FULL amount is also taxable in the UK. 3. On the UK Self Assessment tax return the EPF should be reported as foreign income and as a pension within that section 4. Foreign Tax Credit Relief can also be claimed in the same section for the amount of tax paid in India. Thank you.
Posted Tue, 12 Dec 2023 10:52:59 GMT by HMRC Admin 17

Hi ,
You are correct on all points.

Further information is also available at :

Tax on foreign income  .

Thank you  .
Posted Thu, 04 Jan 2024 11:25:55 GMT by ararw
hi there, I am getting interest from the Employee Provident Fund in India and it is taxable in India . Do I need to declare the interest earned on EPF in the UK tax assessment? and if yes, under which section please? In my opinion the PF interest should not be taxed in the UK because in the UK Indian PF is taxed at the time of withdrawal.
Posted Thu, 11 Jan 2024 08:58:03 GMT by HMRC Admin 20
Hi ararw,
please refer to Article 19 and 20 of the double taxation treaty to see what type of pension this falls under:-
Thank you.
Posted Thu, 18 Jan 2024 08:57:26 GMT by dominic jesudoss
hi, i am holding ppf in india. should this be declared in every tax year or only when i get a lumpsum.
Posted Mon, 22 Jan 2024 11:15:13 GMT by HMRC Admin 32

You will declare any withdrawals made. 

EIM75550 - The taxation of pension income: lump sums from foreign pension schemes

Thank you.

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