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Posted Mon, 23 Jan 2023 14:09:29 GMT by Ian Lambert
I am a UK resident citizen. In 2021 I received pension income subject to US 30% withholding by my provider despite my request for 0% under the Double Tax agreement. I understand I cannot claim FTCR and must reclaim the US tax paid if I can. However my Self Assessment form requires the disclosure of withheld tax and in so doing reduces my UK tax liability. The SA forms and notes are clear but I want to confirm the treatment. I find nothing to clarify in the notes or referenced manuals. Thank you
Posted Wed, 25 Jan 2023 12:05:48 GMT by HMRC Admin 17

Hi,
 
If you cannot claim FTCR under the double taxation treaty, you will insert 0 as the amount of foreign tax paid .

Thank you.

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