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Posted Mon, 30 Oct 2023 20:59:05 GMT by
I hold dual Bulgarian and British citizenship. Soon I will be entitled to a small state pension in Bulgaria. Does the existing DT agreement between the UK and Bulgaria exempt Bulgarian state pensions from taxation in the UK and leave them to be taxed in Bulgaria only? Should such pension still be reported on Self assessment form even if it was excluded from taxation? Many Thanks,
Posted Wed, 01 Nov 2023 14:27:26 GMT by HMRC Admin 25 Response
Hi carasen Hristov,
Under Article 17 paragraph 2, the state pension is only taxable in Bulgaria.
You would note in the additional information section of the return that you have this income but it is exempt under the above article.
Thank you. 

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