Douglas
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Non-UK resident receiving non government or private UK pension
I am early retired and a fiscal resident of Spain. I am non-UK resident. I am a UK citizen. I have no UK state pension yet. I do have a UK pension from a previous employer also regular payments from a SIPP private pension. I completed a DT Individual Spain Form in 2023 applying for relief at source for my UK pension income. This was granted and I have an NT PAYE tax code for my UK pension income for 2023/24 and apparently also for 2024/25. I will be declaring this pension income in Spain. I have additional UK property income and am required to fill in a SA100 each tax year. In my circumstance do I leave the entire "UK pensions, annuities and other state benefits received" section on page 3 of the SA100 in blank ? If not what figure do I put in box 11 for UK pensions, annuities and other state benefits received ? If the figure to put in box 11 is not £0 how do I avoid paying UK income tax on the pension income via Self Assessment ?