Foreign pension income from Turkey

If you are a resident of the UK and receive pension income from Turkey, are you required to declare this income in the UK?

If you are a resident of the UK and receive pension income from Turkey, are you required to declare this income in the UK?

Hi,
Yes. Foreign pensions should be declared in the relevant section of the Foreign Pages in your Self Assessment tax return:
Check if you need to send a Self Assessment tax return 
SA106 Notes 2023       
Detailed guidance is provided at EIM75500
Thank you.

Referring to Articles 18 and 19 of the Double Taxation Agreement between Turkey and the UK (provided below), I am unsure about the answer to the following question: As an individual living in the UK for more than 183 days in a tax year and having only employment income in the UK, if I recently started receiving a state pension from Turkey, do I need to declare this income in the UK? ARTICLE 18 Pensions (1) Subject to the provisions of paragraph (2) of Article 19 of this Agreement, pensions and other similar remuneration paid in consideration of past employment and any payments made under the social security scheme of either Contracting State, and annuities as defined in paragraph (2) of this Article, shall be taxable only in the State of which the recipient is a resident. (2) The term "annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth. Back to contents ARTICLE 19 Government service (1) (a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. (b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the services. (2) (a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. (b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. (3) The provisions of Articles 15, 16 and 18 of this Agreement shall apply to remuneration and pensions in respect of services rendered in connection with any trade or business carried on by a Contracting State or a political subdivision or a local authority thereof.

Hi Ella B,
If you are UK tax resident and domicile you are liable on your worldwide income unless there is an exemption with the double taxation treaty.
If claiming the remittance basis, you only declare the income if you actually remit any of it to the UK.
Remittance basis 2022 (HS264)
You therefore need to determine your residence in order to confirm whether the pension is taxable or not under the terms of the treaty with Turkey
Thank you. 

Hi,

Yes, as under Article 18 of the double taxation treaty, the pension is taxable in the country you are resident.

Thank you.

Hi As an individual living in the UK for more than 183 days in a tax year and having only employment income in the UK, if I recently started receiving a state pension from Turkey, and it is only £900.00 do I need to declare this income in the UK? Also is there a limit like below £1,000.00 you don't have to declare?

Hi,
You can see guidance here:
Tax on foreign income
Thank you.