David Nelson

Hi Your answer is quite different from the answer given to Filbert 79 in this thread 8 months ago. Can you clarify how NATO salary earned at HQ outside of the UK is treated? Thanks DN

Hello, I emigrated to the UK in Dec '23 after retiring from my full time position with NATO. After conducting the SRT and registering with HMRC, I am considered resident for the entire 23/24 tax year. I am clear that UK income tax needs to be paid on the NATO pension I have received since residing in the UK (January - March '24). My question relates to the NATO salary I earned while living in Germany in '23. I understand from previous posts in the thread that my NATO salary in '23 is considered tax free. If this is the case, is it even reported on the Self Assessment? Many thanks for your assistance.