Eileen Heenan

Hi Puffer, Just seen your comment re the large Belgian pension payment last month. I had a look and I received a large one too - and looked closer. Its what they call "pecules de vacance" ie holiday pay so just an extra to help with summer holidays. When I worked in Belgium we received this once a year too. Next month the payment will be the same as the month before. Hope this helps.

Thanks for the comments and for letting me know I should mention it in the comments section of my tax return. If there is tax to pay, fortunately I still have a Belgian Bank account so do not have that problem but sure if you have a Revolut account, you can change your GBP to Euros and easily make a transfer then to their Belgian bank account for the tax. Hope this suggestion helps.

Hi Puffer, I think I have the answers for you. I spoke to the Belgian Tax Authorities a couple of hours ago. Your wife will need to do a Belgian tax return for this - however, for non-residents the forms will be issued in September/October 2024. I was told if I had not received it by 15/10/24 to call them She will then have a month or 2 to complete. She can do this on the paper form she receives or make an appointment for them to help do this over the phone. Once they have completed it for her, they will send a printed copy or her to sign. So that takes care of the Belgian reporting. Due to the tax agreement the UK has with Belgium, she does not declare this on her UK tax return (HMRC confirmed this to me). So for the UK return only her UK state pension and all other income here in the UK or other countries. Hope this helps - all very simple in the end!

Hi Thanks for your reply. I am referring to the lump sum capital payment I received for my private pension in my question and not the State Pension. For the State Pension it is clear that I do not declare it on the UK tax return. Please can you read my question again and let me know regarding the lump sum which is also covered by the Double Taxation agreement. And could you let me know if there is anyone I can talk to to get further advice here as I would like definitive answers to my questions. Many thanks again, 

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Thank you again - so the tax return will take this Article 18 into account in determining what tax I pay as this says I do not pay any tax on it. Early in this thread - there was a statement that as I do not pay tax in the UK on them, I do not have to enter them.(The Belgian state pension is only taxable in Belgium so you do not need to declare this. As the private pension started in February 2023, this also does not need to be included. Please note the return that it has been received but is exempt under Article 17 of the DTA.) Your last comment contradicts this. Here is Article 18 of the Double tax treaty between UK and Belgium: ARTICLE 18 – PENSIONS Subject to the provisions of Article 19, (a) pensions and other similar remuneration arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in the first-mentioned State; (b) however,wherepensionsandothersimilarremunerationunderapensionschemewerefirst credited or paid before 1 January in the calendar year next following that in which the first Protocol to this Convention entered into force, all payments under that scheme shall be taxable only in the other State. So it seems it is not foreign income - its pension. My apologies for keeping asking but want to complete the return correctly and now have conflicting advice. Many thanks

Many thanks for your reply. I am still not clear on this. The lump sum is from a private pension and paid in February 2023. However, in terms of the Belgian UK tax treaty - I have paid the tax on it in Belgium and do not have to pay tax on it in the UK but do I have to declare it on the UK tax return and where do I do this as I cannot find this when filling in the form online. I do not receive any regular private pension payment from Belgium. Sorry to keep asking to try to get a clear answer. Thanks in advance

Many thanks for your reply. So I do not declare the Belgian State Pension on the tax return. Secondly to just be clear, do I need to declare the amount of lump sum payment I received on the tax return or not. Thank you for confirming that I do not need to pay any extra UK tax on it as it is exempt. And if I have to declare it, where do I enter it? Many thanks again.

I am completing my UK Self Assessment for 2022/2023. I started receiving a Belgian State Pension in February 2022. Where do I enter this on the Foreign income part of Self Assessment and do I pay tax in the UK on this state pension in terms of the Belgium Tax Treaty with the UK. Secondly I received a lump sum payment from my Belgian Private Pension from the years I worked in Belgium. This was paid in February 2023 as well. The Belgian Tax authorities deducted the 16.66% withholding tax on the gross lump sum payment. As I understand in terms of the Belgian Tax Treaty I do not pay tax in the UK on this capital payment. Do I have to enter it on the self assessment form. Many thanks for your help and advice.