Self Assessment for dual residents UK/Belgium

I & my spouse are tax resident in Belgium, citizens with a home there. We file returns in Belgium on our world wide income. My main income is state pension from Belgium and interest income from savings. We have EU pre settlement status in the UK as well . In the tax year 2023-24 we spent more than 183 days in our flat in UK. I was advised that if my UK income was under 12500 GBP per head (which is the case) then (HMRC prefers) and that there is no need for us to do any self assessment . The check tool on HMRC does not have anything specific for "dual resident" residents like us. Can HMRC advise if we need to do self assessment for 2023-24 tax year ? The deadline we understand is 31 October.

Hi,
If you spend 183 days or more in the UK, then you are tax resident for the whole tax year.  
If your Belgian pensions commenced after 1 January 2013, they are taxable in the UK and should be declared on a self assessment tax return.  
If tax is paid on the pensions in Belgium, you can claim up to 100% foreign tax credit.  
Have a look at article 18 on pensions at Belgium: tax treaties.  
If you choose to reduce your days in the UK, you should consider the statutory residence tests at RDR3: Statutory Residence Test (SRT)
Thank you.

Not HMRC...HMRC incorrect, the pension is stated as taxable as ONLY taxable in one state, "ARTICLE 18 – PENSIONS Subject to the provisions of Article 19, (a) pensions and other similar remuneration arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in the first-mentioned State; (b) however, where pensions and other similar remuneration under a pension scheme were first credited or paid before 1 January in the calendar year next following that in which the first Protocol to this Convention entered into force, all payments under that scheme shall be taxable only in the other State.there is no provision to claim tax credit. In such circumstances the tax must be repaid in any country that should not have taxed it and the full amount of tax paid in the other country. You simply cannot claim tax credit in another country when a DTA says it is taxable only in country...

Thanks to Admin20. Can you address the "tie-breaker" test ? In our case this test leads to conclusion that we are tax resident in Belgium with economic ties, nationality and abode being Belgium. So long I have a residence in Belgium where I stay and get services I will be resident. # of days stay in a year has no bearing in Belgium on residence status. Our UK income is less than 2000 GBP for the tax year. A telephone consult with HMRC also advised that there is no need for self assessment as DTA takes precedence over local guidelines on residence determination. We took up dual residence after retirement and have no national number or UTR ? Can you look at this forum thread below and comment on need for self assessment. https://community.hmrc.gov.uk/customerforums/sa/af5a0b91-9803-ef11-a81c-000d3a86d05d We very much appreciate the service this forum and HMRC offer.

Hi,
We cannot advise you on this as your residence is for you to determine based on the guidance available.
Thank you.