chuck64day

My reading of the double taxation agreement between the USA and UK is that payments from UK SIPP pension owned by a USA resident would be taxable only in the state of residence i.e. USA. 1) Is this correct? 2) If so, are there any exceptions? Thanks ARTICLE 17 Pensions, social security, annuities, alimony, and child support 1. (a) Pensions and other similar remuneration beneficially owned by a resident of a Contracting State shall be taxable only in that State.