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Posted Fri, 23 Feb 2024 09:59:56 GMT by Hugh Rhodes
I am a French Tax resident with a UK SIPP Pension I am over the age of 55. Can I cash-out the full SIPP pension and reclaim the tax withheld using the France Individual DT form and pay the required tax to the French tax authorities? I would like to use a French regulated Life Assurance product rather than a QUROPS and this is the approach that has been advised. Please confirm that HMRC will refund the withheld amount.
Posted Tue, 27 Feb 2024 09:26:20 GMT by HMRC Admin 21
Hi Hugh Rhodes,
Article 18 of the UK / France tax treaty gives full relief on UK pensions being paid to a resident of France.  The pension will be taxed initially, until we receive a validated DT individual UK / France, which can be downloaded at Application to claim relief at source from UK Income Tax and repayment of UK Income Tax.  You should complete the form, declaring all the pension you are receiving, including state pension (if appropriate) and send the signed and dated form to your local tax office in France.  The French tax authorities will validate the form, confirming the pensions are taxable in France and sent the validated form to you, so that you can forward to HMRC at the address on the front page of the form.  From this, we can arrange for your pension provider to stop deducting tax and repay and tax deducted in the current tax year.
Thank you.
 
Posted Tue, 27 Feb 2024 10:09:48 GMT by Hugh Rhodes
Many thanks for responding to this question. I am seeking absolute clarification that the term UK Pensions include SIPP pensions. From your answer I infer that the answer to this is, yes a SIPP Pension is a qualifying pension. Please confirm? Thank you.
Posted Tue, 27 Feb 2024 15:54:49 GMT by HMRC Admin 10
Hi
It is.
Posted Tue, 27 Feb 2024 16:03:03 GMT by Hugh Rhodes
Perfect. Thank you.

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