Foreign Pension with Double Agreement

Good afternoon. My 96 yr old father receives a very small prnsion (£330 p.a. approx) from Denmark. He has always paid tax on it in U.K. HMRC told him in 21/22 that he could add his pension to the English income but didn’t say where. I helped him last year and added it in the notes box at the end as there didn’t seem to be a relevant place to put it. He has had a note to say that we shouldn’t have added it there although I am unable to find it. He also received a letter a couple of years ago saying he didn’t have to make a self assessment return. So my question is…if he doesn’t have to make a self assessment return, how does he declare this pension? Thank you.

Hi,

Please note that receipt of a foreign pension, however small, is one of the criteria for completing a Self Assessment tax return. Therefore, based on the information you have provided, your father should start to complete Self Assessment tax returns again. You can see guidance here:                                

 Check if you need to send a Self Assessment tax return                                        

Details of his Danish pension should be entered in the appropriate section of the Foreign pages (SA106).                            

Self Assessment: Foreign (SA106)

Thank you.