zom1955

Thank you for the clarification, although you didn't answer whether the DT form needs to be redone if the claimed amount changes?

I am trying to understand the difference between these. Is it simply that the HS304 is completed annually along with your tax return (and attached) to claim back the tax deduction. Whereas, the DT form is completed once, like a Non Resident Landlord form. Also does the DT Form need to be redone if the claimed amount changes.

Does the tax free status of an ISA remain when you gift them. I understand the gift will be subject to the 7 year rule.

I understand that my UK State Pension and any private pensions are taxable only in Italy, under article 18(1) of the reciprocal tax treaty between the UK and Italy: UK/Italy Double Taxation Convention. And that to ensure I do not pay tax in the UK, I need to complete the DT individual form and get it signed by the Italian Tax Authority. But does the UK/Italy Double Taxation Convention apply to the 7% tax as I have seen this 7% tax described as a 'substitute tax', to which the normal Double Taxation relief rules may not apply. Which would mean my UK private pension woiuld be taxed at 20% and still taxed in Italy at 7%?