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Posted Sat, 20 Jan 2024 18:50:11 GMT by
Hi, Can I confirm that a US Roth pension distribution, which is not taxable in the US, to a US person resident in the UK is also not taxable in the UK?
Posted Tue, 23 Jan 2024 14:57:53 GMT by HMRC Admin 5

Roth Individual Retirement Accounts payments to a UK resident that are not taxable in the United States are not taxable in  the United Kingdom.  Have a look at DT19852 - Double Taxation Relief Manual: Guidance by country: United States of America: Treaty summary Note 2 in relation to other pensions. 

Thank you

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