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Posted Sun, 07 Apr 2024 09:09:22 GMT by Dhruv Pandit
Hello HMRC, I am non-UK tax resident (resident in Saudi Arabia) and am planning on taking a lump sum on my UK pension. I understand that as a non-UK tax resident, I remain subject to UK tax on my UK pension income. However under the double taxation treaty, Saudi Arabia have sole taxing rights on this income. Please could you confirm that this is the case? I understand that Saudi Arabia have no income tax and therefore I am unsure if they can have taxing rights? Would a DT individual need to be submitted? thank you
Posted Wed, 17 Apr 2024 10:58:30 GMT by HMRC Admin 19
Hi,

You can see guidance here:

Tax on your UK income if you live abroad

Thank you.
Posted Thu, 25 Apr 2024 16:48:44 GMT by Dhruv Pandit
Sorry but this isn't entirely clear. Would Saudi Arabia have taxing rights on this income if they do under the treaty despite it not being taxable there?
Posted Wed, 01 May 2024 09:10:45 GMT by HMRC Admin 25
Hi Dhruv Pandit,
Please have a look at article 18, regarding pensions here:
UK/SAUDI ARABIA DOUBLE TAXATION CONVENTION AND PROTOCOL .
It advises that if you are resident in Saudi Arabia and receive a UK based pension or lump sum, this is only taxable in Saudi Arabia.
Thank you. 
 

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