HMRC Admin 19 Response

Hi,

We need to look at the Double Taxation agreement with each country separately. UK/Singapore agreement - please see article 18 which states that the pension is taxable in the country the recipient is resident.

UK/Singapore Double Taxation Agreement 

Thank you.

Hi SHina,

There are no UK income tax implications but you will neEd to check with the bank for any charges.

Thank you. 

 

Hi,

As per Article 17 of the tax treaty between UK/Hong Kong, any pension payment arising in Hong Kong, paid to a UK resident, is taxable only in Hong Kong. This income will therefore not need to be reported to the UK. 

UK/HONG KONG DOUBLE TAXATION AGREEMENT AND PROTOCOL

Thank you

Hi,

The UK/Hong Kong treaty provides that all pensions which arise in Hong Kong are taxable only in Hong Kong, please see the link below:
DT9207

Therefore there is no liability to UK tax for a Hong Kong pension paid after 5 April 2011. 

Thank you.

Hi,

As a UK resident you will need to declare your overseas pension, if this is taxable in Hong Kong, when you complete the foreign section of the tax return and include the tax deducted overseas and claim foreign tax credit relief:

2010 Hong Kong-UK DTA

Thank you.