Jon Carter

thanks. Q: to hmrc : a key factor in austrian tax calculations is the amount of contributions made to a uk private pension plan. Q: Is it possible for hmrc to provide a statement of contributions to an old pension plan dating back to the 1980s ? If so, whom should I contact ? thanks

is there a standard detailed method used to calculate exemption with progression tax ? I have come across two different methods... thanks

Many thanks to HMRC Admin 25 and Gary C. Very helpful indeed.

Re. dta austria / uk. If a payment from a pension is a 17.2 lump sum , it is taxable only in the UK . this is clear. Am I correct in assuming that because it is only taxable in the UK , it is not taxed at all in Austria ? Or does article 21 1b apply, ie. `exemption with progression` on the Austrian side ? Many thanks .

Thank you , one final question for now, if I may, re. Article 17.5 (quote) ``For the purposes of this Article, a pension scheme is recognised for tax purposes in a Contracting State....`` Q. does this Art. 17.5 definition of ``a pension scheme (is) recognised for tax purposes`` also define the ´pension scheme` referred to in article 17.2 ? Thanks

Thank you. re, Art. 17.1: ``pension and other similar remuneration in consideration of past emplyment`` I assume this article does not include a private self-invested , so called ``contracted out of serps´´type of pension scheme (with no employer contributions) Am I correct? Thanks

Thank you. A further question if I may. If a minimum withdrawal was made in tax year 1, a second withdrawal of half the remaining balance made in year 2, and a ´final´ withdrawl made in tax year 3, would that ´final´ withdrawal in tax year 3 be regarded as a DTT art. 17.2 lump sum ? Thanks

thankyou . So, if for example, a minimum withdrawl was made in tax year 1, and the large remaining balance totally withdrawn the following year, would this ´final´ withdrawal be a dtt article. 17.2 lump sum ? thanks

I wrote previously concerning article 17.2 of the current austria / uk tax treaty. Noticing your response to the previous post re usa , could you tell me whether ``a lump sum`` in the uk / austria treaty art 17.2 refers to a one-off outward payment of all funds in the pension or refers to each instance of any number of withdrawls charachterised as lump sums ( eg partial encashments of ´uncrystallised funds´ ) ? Many thanks

And , one more note, the article covering Pensions in the 2018 Austria/ UK DTA which I have seen, is Article 17, not Article 18, which covers `´Government Service``. So, Pensions are 17.1 and 17.2 , not 18.1 and 18.2 Is this correct ? Thankyou