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Posted Sat, 16 Nov 2024 09:16:48 GMT by mojarratree
I am a cross border working living in Northern Ireland and traveling to Ireland for work. I pay into an Irish defined contribution pension which is a net pay arrangement. My understanding from Article 17A of the UK - Ireland Double Taxation Convention is that I can claim double taxation relief from these pension contributions made in Ireland. (Otherwise the tax relief gained in Ireland by paying into the pension would become payable in the UK on my self assessment, which reduces the benefit of paying into the pension in the first place). My question is where on the self assessment form do I declare these pension contributions to claim double taxation relief?
Posted Tue, 19 Nov 2024 16:55:08 GMT by HMRC Admin 10 Response
Hi
As you have advised this is under a net pay arrangement, no further relief is due and the payments should not be declared.
Posted Tue, 19 Nov 2024 18:29:54 GMT by mojarratree
Thank you for taking the time to respond. So I am clear, when I declare my income for the tax year should I be entering my gross pay, or my gross pay minus my pension contributions? Currently I enter gross pay value but as a result I’ve found that by increasing my pension contributions in Ireland I am also increasing the tax I owe in the UK.

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