British American Tobacco UK Pension Fund

If an individual is a USA resident and is getting pension income and tax deducted from the British American Tobacco UK Pension Fund then, will the individual include the pension income from the British American Tobacco UK Pension Fund in the UK tax return 2021/22? or will just include the tax deduction from the pension fund in box 22 of page SA109 and do not include the pension income anywhere on the tax return and complete the HS304 form?

Hi Swati,

If claiming exemption, do not include the pension and only show the tax on SA109.
Yes HS304 is required along with a certificate from the USA to confirm you are tax resident there.

Thank you.