nmeyne

Thanks for this brief, and diplomatic, response. Please feel free to refer this to ministers!

Thank you, but this reply is a little unexpected. I understood that prior to Brexit EU member state pensions were administered on a mutual basis of collection and disbursement and that member state tax authorities were aware of pension income and would 'code in' any marginal tax liability from pension income from other member states, Either I was mistaken, or something has changed in that in addition to the information I provide to DWP and that DWP still receives from the other EU state, I am apparently required to remain in and use SA to enter these small amounts. Given that SA costs at least £100 per enrolled taxpayer, it seems poor value to have to use it to collect a small amount of tax. Why can't HMRC use the EU pension data data available to it from DWP, and thus avoid these collection costs and the associated taxpayer burden?

Hello, I am retired with a small income and no GGT liability or other circumstances that would qualify for SA, other than £50 per month minimum state pension earned during work abroad for a couple of years in Holland. Do I need to fill in the AA return because of this? DWP are aware of the pension payments and all correspondence with the Dutch pensions service.