HMRC Admin 32 Response
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RE: Taxation of Foreign Pensions (France and Germany)
Hi,
The German state pension is now only taxable in Germany from 1 August 2017. Article 17 of the UK / German double taxation agreement, advises German Government bases pensions are normally taxable only in Germany, except where you are a national and resident of the UK, in receipt of a government pension, then in those cases, the pension is taxable in the UK. If article 17 does not cover your pension, you may consider article 21 other income.
Article 18 of the UK / France double taxation agreement, advises that French government pensions are normally only taxable in France. For a French government pension to be taxable in the UK, you will need to be a national and resident of the uk, but also, not a national of France. If article 18 does not apply to your pension, then you man consider article 23 other income article
If you need to amend your tax returns to remove foreign pensions not taxable in the UK, you can amend your 2021 to 2022 tax return up to 31 January 2024, 2022 to 2023 (31 January 2025). For 2019 to 2020 & 2020 to 2021, you will need to submit an overpayment relief claims following the instructions at:
SACM12150 - Overpayment relief: Form of claims
Thank you. -
RE: Fraudulent Activity on my agent managed account
Hi,
If you have contacted HMRC to report the fraudulent claims then a referral would be sent to have this reviewed. The department dealing with the reivew will contact you by letter.
Thank you. -
RE: Unknown UTR tax number in my new setup tax account
Hi,
You would need to contact rour Self Assessment team to review your record.
Self Assessment: general enquiries
Thank you. -
RE: Claiming Marriage Allowance when still considered UK tax resident but living mainly overseas?
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RE: My Self-Assessment sent by post may be lost by Royal Mail
Hi,
To confirm receipt you would need to contact our Self Assessment team.
Self Assessment: general enquiries
Thank you. -
RE: Marriage Allowance
Hi,
If already cancelled you do not need to include in other information section.
Thank you. -
RE: How to use P60 info
Hi,
You would use the P60 received from the pension provider to complete boxes 11& 12.
Thank you. -
RE: Tailor error Warning
Hi,
You would need to contact our online helpdesk.
Technical support with HMRC online services
Thank you. -
RE: PAYE Coding History and Data Sources
Hi,
You would need to contact our Income Tax team to review.
Income Tax: general enquiries
Thank you. -
RE: HMRC Cheque Clearance Process
Hi,
If you are unable to cash the cheque in your overseas bank account. You can open a UK account to cash the cheque or we can issued the cheque to a nominee. If a nominee you can return the cheque with a covering letter with the nominee's name and address.
Thank you.