Overseas pension

Hi, I started living in UK in year 2022-2023. I received my government pensions after my arrival to UK. When I used 3rd party software to fill in SA106 and SA109, I have input the amount that I got in SA106 and applied for split year treatment by SA109. From my understanding, my pension that I received is only taxable in source state (Hong Kong). But when it comes to the tax estimated section generated by that 3rd party software, it says that I need to pay 20% tax for the pension that I received. I wonder if there is anything that I have down wrong or if I missed input anything (I have put in my details in the 'any other information' secition already), or should I just submit it and the amount of tax would be recalculated by HMRC?

Hi,

As your Hong Kong government pension is only taxable in Hong Kong, it should not be declared on SA106.

In the interests of full disclosure, you could mention in the free hand notes box, that you have this pension and it is not taxable in the UK under the Hong Kong and UK tax treaty.  

In this way, you are declaring the pension in the tax return, but not being taxed on it.

Thank you.

Hi, As I have submitted a tax return with the amount of pension be entered in box 7 of SA106 by a third party software, I later realized that I could not amend it online at HMRC. Should I amended the SA106 with the third party software and submit it again?

Hi Iris

If the 3rd party software will allow you to amend, yes. if not you would need to send in details for HMRC to do it manually.

Thank you

 

Thank you for your reply. May I know to which channel/ email of HMRC where I can send the amendment?

Hi Iris Chan

You would send details in writing by post to HMRC PAYE & Self Assessment BX9 1AS

Thank you