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Posted Sun, 31 Mar 2024 16:12:08 GMT by Thomas
Hi, Please refer to the Tax Treaty between Norway and UK. According to the Norwegian Tax Administration 'your pension, disability benefits from the National Insurance Scheme and disability benefits from public occupational pension schemes are liable to tax in Norway' if you are resident in the UK. Could you please confirm if the types of income mentioned above should be reported in the UK Self Assessment? Thank you.
Posted Thu, 04 Apr 2024 16:35:53 GMT by HMRC Admin 25
Hi Thomas,
If the income is exempt under the terms of the double taxation treaty, you do not need to declare the income.
You will make reference to it in the comments section and state under which article it is exempt.
Thank you. 

Posted Thu, 04 Apr 2024 19:24:08 GMT by Thomas
Thank you very much for your reply. I think I need some more clarification about this. As I understand it, the income mentioned in my post above may be exempt from UK tax in accordance with Article 17-1 in the treaty. The article states that certain income 'may be taxed in the first-mentioned state' (e.g. Norway). I notice that the phrase 'may be taxed' is used rather than 'shall be taxable' in the first-mentioned state, which is the case for other types of income. Does the phrase 'may be taxed in the first-mentioned state' mean that the UK will tax this income as well as Norway? I would be grateful if you can advise how to interpret the article and confirm if/how the income should be reported in the UK Self Assessment. Thank you in advance.
Posted Mon, 15 Apr 2024 12:21:12 GMT by HMRC Admin 32

It is not taxable in the UK and as per the previous reply you should only make reference to the income. Whether it is taxed in Norway or not is dependant on their rules.

Thank you.

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