Leonie Frank

Many thanks, that is most helpful.

Dear HMRC. I am a UK citizen and returned to the UK after 25 years of working in the US. I am resident in the UK for tax purposes and file self assessment returns annually. I have a traditional IRA from my time in the US and am not yet taking distributions from the IRA. I will need to start taking the minimum required distributions from the IRA in the near future and need to understand where to declare this income in the Foreign Pages section of my self assessment return. I am somewhat confused by the prior advice posted here as to whether or not the income is Foreign Pension or Foreign Interest. Thank you.