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Posted Wed, 14 Aug 2024 12:43:13 GMT by NealeX
Hi, I am a non UK resident now living full time in Portugal since 2022, UK has a DT agreement with Portugal. My only income is a UK private pension and rental income from property. I pay my private pension taxes in Portugal, but need to pay rental taxes in UK. My question is: 1) Do I need to put my pension income in box 21 or box 22 in the SA109 form or leave them blank ? If i do, would i have to complete either the HS302 or HS304 forms as well ? I have been getting conflicting information on this.
Posted Wed, 28 Aug 2024 09:37:22 GMT by HMRC Admin 8 Response
Hi,
As your private pension is taxable only in Portugal, you should not declare this in a self assessment tax return.  
From a non residents point of view, the tax return is only interested in income and capital gains that are taxable in the UK, which your pension is not.
Thank you.

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