Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Mon, 29 Jan 2024 08:04:48 GMT by
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?
Posted Wed, 31 Jan 2024 16:23:03 GMT by HMRC Admin 2

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.
Posted Mon, 12 Feb 2024 20:42:27 GMT by
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?
Posted Thu, 15 Feb 2024 17:02:29 GMT by HMRC Admin 5
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

Posted Thu, 15 Feb 2024 17:24:30 GMT by
Thank you for your reply. May I know to which channel/ email of HMRC where I can send the amendment?
Posted Tue, 20 Feb 2024 11:23:22 GMT by HMRC Admin 5
Hi Iris Chan

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

Thank you

You must be signed in to post in this forum.