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Posted Tue, 29 Aug 2023 13:10:40 GMT by Spencer Lewis
Hi, I´m a resident in Portugal, I have received from HMRC a letter saying that both my UK State pension and UK private pension are exempt from tax as long as I live in Portugal. Can you advise me when I fill out my SA declaration... (1) SA100, Do I enter these two pensions in TR3 boxes 8 and 11? (2) RR2, Do I add the value of these two pensions together and put the amount in box 22? (3)HS304 Do I give details separately of these two pensions in the chart/box of section 3)a ?
Posted Mon, 04 Sep 2023 11:09:38 GMT by HMRC Admin 32

As you have been avised they are exempt in the UK, you do not include them on your tax return, if tax has not already been refunded fo the year, include the UK tax at box 22 on the SA109.

Thank you.
Posted Mon, 04 Sep 2023 13:28:36 GMT by Spencer Lewis
Hi Could you confirm that this is correct... 1) As I have been advised that the pensions are exempt from tax I do not include them in the SA100 TR3 boxes 8 and 11? 2) As no tax has been stopped on these pensions I do not enter the pensions in box 22 SA109? 3) That i fill out HS304 section 3)a with my pensions as I am... ''•excluding any other income or gains stated below from my UK tax return on the grounds that they are exempt from UK tax under the terms of the DTA above``? regards Spencer Lewis
Posted Thu, 07 Sep 2023 10:10:07 GMT by HMRC Admin 20
Hi Spencer Lewis,

As you have already been given confirmation that they are tax free and you have submitted a double taxation relief claim, you wont need the HS304 for this.
No need to show the pensions as they are exempt.

Thank you.

Posted Thu, 07 Sep 2023 10:57:28 GMT by Spencer Lewis
Thank you for your reply. Si I do not need to enter the pensions in any of these three 1) SA100 2) SA 109 3 HS304? 
Posted Mon, 11 Sep 2023 13:18:18 GMT by Spencer Lewis
Would you be kind enough to reply?
Posted Mon, 18 Sep 2023 10:19:42 GMT by HMRC Admin 19

If they are not taxable in the UK and no UK tax has been decuted from them, then you do not include them on a Self Assessment tax return.

Thank you.

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