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Posted Thu, 30 Dec 2021 17:55:23 GMT by Seagull86
In reply to HIFI above, it is my understanding that if you are resident in the U.K., only the Belgian income should be reported. Tax starts at €0 so even small pensions fall into the Belgian tax bracket. For 2020, I have not reported my French or U.K. pensions - only my Belgian one as advised by the Belgian international accounting firm that dealt with staff tax issues when resident in Belgium. So far, I have submitted the Belgian tax return only for 2020 and will not include 2021 income on the next U.K. return (less than €2,000 a year from Belgian and a lot of admin to receive that between tax returns & Certificates of Life). I still find it hard to understand why this situation is acceptable to the U.K. What if ALL my pension were Belgian? I would effectively be living in the U.K. tax-free and paying into a system from which I derive no benefit at all. It seems unfair. Can treaties not be renegotiated? It seems logical to me to pay tax in return for services in the country of residence.
Posted Sat, 01 Jan 2022 09:00:09 GMT by Justme47
Seagull86 : the Return clearly states thar ALL incomes must be declared, i.e. Belgian and UK in my case. However, this time I have ticked the UK incomes in the "non taxable" part. Wait and see. 🙄
Posted Sun, 02 Jan 2022 12:31:11 GMT by FrancisD
In reply to those who say that Belgian tax starts at €0 I have been told by the Belgian Tax Office and my Belgian cousin along with his tax advisor that, for me as a 75 year old Belgian resident in the UK, it starts at €2,300. My very small Belgian pension is less than that, so I'm assuming that I won't pay tax in Belgium and I won't have to declare it here in the UK either. For Admin ..... you have posted a link a couple of times which is supposed to assist us in claiming tax back, could you spell out the steps please because it's about as clear as mud to me! Also exactly how many years can I claim back?
Posted Tue, 04 Jan 2022 13:09:04 GMT by Gary Coombs
FrancisD, Belgian tax is not my area of expertise but a quick read of the Belgian Finance Ministry pages would suggest that non-residents (broadly the people this thread is talking about) only qualify for the Belgian personal allowance of currently 8,990€ if their "earned income that is taxable in Belgium amounts to at least 75% of the total earned income (both the Belgian and foreign earned income)". I have not gone further to see if there are age-related allowances as well. The site also states that while worldwide income needs to be entered in the appropriate boxes on the non-resident tax return, it is neither taxed, nor does it feature in setting the tax rate for the income that is taxable in Belgium. I would suggest that those with Belgian pensions may want to do a little more research to establish what tax they will have to pay...
Posted Tue, 04 Jan 2022 13:54:50 GMT by Monica MDV
Gary Coombs Thanks for the clarification regarding the setting of tax rate with reference to the declared worldwide income. I will confirm to this forum when I receive my Belgian tax bill and my late husband’s tax bill if this is what happens. I appreciate and thank everyone for their contribution to this forum. HMRC, like many others I am confused with the process for claiming tax back. I have written to HMRC and awaiting a response as I was unable to claim back for previous years via Self Assessment.
Posted Wed, 05 Jan 2022 14:26:07 GMT by CharlesM
I have a question on Belgian Complimentary pension schemes. These schemes are recognised by the Belgian Tax Authorities and have a specific Belgian Tax treatment. The schemes are typically administered by Insurance Companies and pay out a lump sum upon retirement. Can HRMC confirm if such Belgian complimentary pension schemes are covered by the DTA and will be taxable only in Belgium, even if the retiree is tax resident in the UK at the time of retirement please?
Posted Wed, 05 Jan 2022 14:56:28 GMT by HMRC Admin 19
Hi FrancisD,

If you have declared your Belgian income on a tax return then you need to request us to remove the figures under overpayment relief as outlined in the links.

You can go back as far as 4 years after the end of the tax year to which it relates.  

Thank you.
Posted Wed, 05 Jan 2022 15:48:08 GMT by Seagull86
Referring to the post of CharlesM, I would also like clarification on this: I am resident in the U.K. and in 2019 I declared both to HMRC and to the Belgium tax office a complementary pension lump sum (from a corporate scheme) received in 2019 as a one-off payment alongside my small state pension that year. I paid tax in the U.K. on both as regular income. Is this type of payment treated the same as a pension and reported to Belgium rather than U.K.? 2019 was also the first year I received a Belgian tax return. Am I now allowed to go back over two tax years (2019 & 2020) and rectify/claim back the amounts reported as state pension and the one-off complementary pension lump sum to HMRC with a possible tax refund from HMRC? The amounts involved are not very big. Thank you for your help.
Posted Mon, 10 Jan 2022 16:07:12 GMT by HMRC Admin 19
Hi CharlesM and Seagull86,

HMRC are currently in discussions with the Belgian tax authorities regarding the nature of this complimentary pension and how it falls within the tax treaty agreements. Further guidance will be published as soon as discussions come to an end.

Thank you.
Posted Fri, 14 Jan 2022 18:03:44 GMT by A Holden
Posted 15 days ago by HMRC Admin 2 Hi, Pensions paid after 2013 would be subject to tax only in Belgium and would therefore not be reportable to the UK. ================================================= Oh THANK YOU, THANK YOU, HMRCAdmin2 That is such fantastic news that I shall not have to do a UK tax return. You have made my life so much easier. I am thrilled to bits!
Posted Mon, 17 Jan 2022 12:36:35 GMT by Suquie Hart
I have established that I have to declare my government pension from Belgium on a Belgian tax return and have done that on the 2020 form for which I was charged a small amount. But I had already put these figures (Belgian government pension) on a UK tax return so how do I go about reclaiming the overpayment for my 2020 tax return for the UK which includes the figures for my Belgian government pension. Can I simply write a letter? or is there a form? On the 2021 UK tax return as I had already been told that my pension from Belgium should not be put on the UK form that is what I did and that is all fine. My problem is reclaiming money and dealing with the UK 2020 tax return. I hope this is clear. Thank you
Posted Mon, 17 Jan 2022 13:48:39 GMT by HMRC Admin 17

Suquie Hart,
You will need to write to us to amend previous years returns to have this removed and we can then refund any overpaid tax.

Please see guidance here on how to do this:

Self Assessment tax returns   .

Thank you.
Posted Sat, 02 Apr 2022 10:13:38 GMT by DavidNOR
Further to the above comment on claiming repayment of past tax paid in the UK on a Belgian Pension I followed the recommendations of Admin 2 and submitted a claim for the years 2017/18, 2018/19, 2019/20 and 2020/21 on 2nd February 2022. Unfortunately I have had no response from HMRC and no acknowledgement of my submission. I would be very grateful for any suggestions as to how I might follow this up. Has anyone else applied for a refund of past tax paid on their Belgian pension income? Many thanks.
Posted Fri, 29 Apr 2022 12:59:56 GMT by Monica MDV
Hi DavidNOR I have requested repayment on the 15/12/2021. I am still waiting, I have made several phone calls and the agent has escalated but I am yet to receive a response or confirmation from HMRC if the repayment is approved. Hi Gary Coombs I said I would confirm what happened when I received my Belgian Tax bill , and they have not taken the UK income into account in the tax assessment, so that is good news.
Posted Fri, 10 Jun 2022 14:12:46 GMT by Jocky
I'm in the same position with a Belgian State pension pre 2013. Belgium wants tax on it from 2019...Presumably because of the DTA as I can't claim further back than that on tax paid to UK. I have written today to HMRC but thought I could perhaps at least amend my 2020-21 tax return...However can find no position on the Foreign Income section to add any notes like one can do on other sections....There is a section for adding tax deducted on it but don't know what that will be and of course would never be correct as the UK and Belgian tax year periods are different. There is a section at the beginning of the tax return where one can put an "x" if you are using estimates in any of the figures/sums one enters on the return...So I could estimate 30% ( Belgian minimum ).. Foreign Tax Credit is no good as Tax Credits are only valid for one year...That way I would never get my money back and I need it to go to my Bank account to offset the Belgian tax required....John Wilson
Posted Mon, 13 Jun 2022 09:06:57 GMT by Jocky
From reading the previous posts on this subject...HMRC Admin 17 stated that one will get a refund of overpaid tax...but didn't state if that would be a refund into ones Bank account...?...The link to Self Assessment Tax Returns doesn't help at all. How can I amend my 20/21 tax return to reflect that I will be paying Belgian tax on my declared Belgian pension...I have a UK tax bill of £1500 to pay by 31st July but that will not be valid as I will have to pay very little if no UK tax on my pensions received in UK ( My only income) when set against my single persons allowance of £12750..This year I will effectively have to pay 3 yrs Belgian Tax. I hope HMRC will reply to these posts I have submitted to clarify properly.....HMRC website doesn't cater for this position of Pensioners receiving a Belgian Pension pre Jan 2013 and having now to pay retrospective tax to the Belgian Tax Authorities.
Posted Mon, 13 Jun 2022 14:46:38 GMT by Jocky
Hopefully all sorted now by a very nice HMRC TAX Technician called Sarah who recognised the issue.. She's doing all for me which is great and took a big load off my shoulders. I can't thank her enough..Jocky
Posted Tue, 14 Jun 2022 08:05:19 GMT by HMRC Admin 17

If you submitted the return online, you can amend it online to updte the details regarding the Belgian pension.

If  you submitted a paper return, you will need to write in to us to have it amended -
HMRC, PAYE & Self Assessment,
BX9 1AS .

Thank you.
Posted Wed, 29 Jun 2022 07:59:58 GMT by Suquie Hart
I havent been on this site for a long time but I saw queries yesterday and just thought I would write on what happened to me about repayment of tax year 2019-2020. I wrote a letter on 18 January 22 to HMRC about amending my tax return to exclude the Belgian pension part which I am now declaring in Belgium and received a reply very promptly (I thought) on 10 February saying they had amended my return and issued a refund to my bank account, details of which I had given in my letter of 18 January 22.
Posted Fri, 01 Jul 2022 11:42:52 GMT by VictorHamesse
I'm also affected by this change through a recent demand from the Belgian authorities for 2019. I've written to HMRC as requested from these forums for previous tax years. What do I do about the tax return that I'm about to complete for tax year 2021/22 ? This is the one that I'm just about to pay the second instalment of tax due (in July 2022) ? Do I include the Belgian State Pension under Foreign Income or do I exclude it ? What official document do I reference in the Notes section at the end of the Tax Return to describe this change in UK-Belgium tax policy ? Do I request a refund in the Notes or wait till the end of the year ? What will prompt a change in my tax code to ensure I don't start 2023 with a UK tax demand for half the tax on this pension as has been the case before ? Thanks

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