Jon Carter

I am tax resident in Austria. Could you confirm which article(s) in the current austria / uk double taxation treaty relate to income from the following uk sources: 1. The uk state pension 2. An lifetime pension annuity purchased in the uk many thanks

I live in austria, where the banks no longer accept cheques. I anticipate, in relation to my uk pension, that that I may in the future be due a uk tax income tax refund . Does HMRC offer the possibility to make bank transfers of refunds to someone like me ? very many thanks !

I live in austria and my bank here have told me that they no longer process cheques. If I need to claim a tax rebate for overpaid uk taxes on uk private pension payments, is it possible for any rebate due to be transferred electronically by hmrc to my bank here (rather than by simply posting a cheque to me at the end of the tax year) . This would clearly solve the problem. thank you.

Thankyou for your reply . Just to be clear , as I interrpet your answer to my question, If the host state (eg. austria in eu) in 2024 no longer gives tax relief on personal contributions, from a resident there, to a uk private pension, the pension nevertheless remains a ´pension scheme´ as defined in article 17.5 . This is because the article effectively preserves the status of the uk private pension as an art. 17.5 ´pension scheme´ because the pension met the art.17.5 definition at the time the double taxation treaty was put in force in 2019. Am I correct ? Very many thanks

Thank-you very much for your reply to my previous question. I find that I need your help on a further point: Art 17 deals with Pensions. Art 17.5 and Art 17.3 seem between them to define what a ´pension´ / ´pension scheme´ is, for tax purposes in the host state. Am I correct in assuming this definition sits outside the fact that the uk is no longer a member of the eu/eea ? If not, and a uk private pension is therefore not recognised as art 17 Pension in the host state , then ``other income`` would seem to apply , with the host state having sole taxation rights. Thank-you.

thankyou. But if a payment is a dta art. 17.2 lump sum then it is only taxable in UK, meaning exemption with progression would apply in austria, not credit method. However it seems that ´Lump sum´ (english) ´may´ be interpreted as different from ´einmalzahlung´ ( word used in the german text of the dta - literally ´one time payment´ ). This would make 17.2 from an austrian perspective only apply to an entire pension pot in one go. This suggests that dta art. 17.2 is not really reciprocal . Your comments ? thanks

Thank you. According to the DTA , if UK only taxes ( eg lump sum art. 17.2), then Austria should apply the exemption with progression method. But you seem to be saying that they will credit the uk tax paid against Austrian tax due. Which of these two procedures is the correct one? thank you .

Thankyou But if, for example, the austrian tax authority were to interpret the article differently, and maintain that such a withdrawl is NOT a 17.2 lump sum, what then happens ? Do they apply the ´credit system´ , to stop double taxation occuring ? very many thanks.

thank you for your reply. This is exactly the point of my question, Is an ´intermediate´ payment from a private pension scheme, ie a payment which is NOT a final payment which empties and closes the pension account, regarded as a lump sum under dta article 17.2 ? If it is not a lump sum, the dta says it is taxable only in Austria, not the UK

Thankyou. A further question. I withdrew a small amount from my uk private pension last year. I may, this year, withdraw approx. half of the remaining balance. I assume that , as this withdrawl would not be a full and final withdrawl and therefore not a DTA art. 17.2 lump sum, that this ( relatively large) withdrawl would be taxable only in austria (under DTA article ´other income´). Am I correct ? thank-you.