james Macdonald
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HS304 - USA Permanent resident pension income
I am a permanemt resident of the USA and have provided a 6166 residence certificate. I have pension income from when I worked in the UK which HMRC have confirmed is exempt from UK tax. My tax code is NT and no tax has been deducted. I think that therefore that I do not need to complete an HS304 claim form. and that I do not include in SA100 under question 11 and 12. Please can you advise if this is correct.