Emma Langley

I am a UK National but became a Portuguese tax resident some years ago. I started to receive a UK pension income from my UK SIPP in tax year 22/23, UK tax has been deducted at source via PAYE. I understand this pension is only taxable in Portugal, as per Article 17 of the DTA, is this correct? I file UK Tax Returns to declare UK rental income. Can you please confirm that I do not need to include income from this pension on my UK Tax Return. Do I still need to complete form HS304 and attach this to my 23/24 Tax Return? I am out of time to amend my 22/23 Tax Return electronically, do I have to file a revised 22/23 Tax Return and HS304 by paper? Finally, can you please confirm that I can complete a form DT-Individual and submit this to HMRC to obtain an NT code going forward, to avoid the need to reclaim tax in future years? Thanks.