John H

I am currently receiving a Luxembourg state pension and I became a resident of the UK in February 2023. This pension is taxed at source in Luxembourg and I declare it on my Luxembourg tax return. I am not sure whether or not I need to declare this pension in the UK. The agreement appears to suggest not but it would be good to get some thoughts on this. Below is an extract from the dual tax treaty between UK and Luxembourg. Article 17: Pensions Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in the first-mentioned State. Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration (including lump-sum payments) arising in Luxembourg and paid to a resident of the United Kingdom shall be taxable only in Luxembourg, provided that such payments derive from contributions paid to or from provisions made under a complementary pension scheme by the recipient or on his behalf and to the extent that these contributions, provisions, or the pensions or other similar remuneration have been subjected to tax in Luxembourg under the ordinary rules of its tax laws.

I have just moved to the UK and I receive a state pension from Luxembourg.
I am not sure whether or not I need to enter this pension on my UK tax return.
Article 17 of the double tax treaty between Luxembourg and the UK states that the pension is not taxable in the UK. See below.
So does that mean I do not include the pension on my self assessment tax return?
Article 17: Pensions Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in the first-mentioned State.
Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration (including lump-sum payments) arising in Luxembourg and paid to a resident of the United Kingdom shall be taxable only in Luxembourg, provided that such payments derive from contributions paid to or from provisions made under a complementary pension scheme by the recipient or on his behalf and to the extent that these contributions, provisions, or the pensions or other similar remuneration have been subjected to tax in Luxembourg under the ordinary rules of its tax laws. 

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