Kerry

Greetings: I have a follow-on query from the above. I took a lump sum pension withdrawal from the US in 2019/20 and paid 30% US Federal Tax on the amount. I was then approached by HMRC and asked to consider whether I needed to submit a Worldwide Disclosure for overseas income or gains. Am I correct in saying that completion of that process is unnecessary due to the Double Tax agreement in Article 17, Section 2 as outlined above? Thank you.