Apial Spencer

I don’t normally do a Self Assessment Return, so form DT was correct for me. It might be different if you do a SA. I asked for a TRC from 1st Jan 2024 and it came as valid up until 31st Dec2024. So I assume any pension withdrawals made during this period are covered. I have just made a nominal pension withdrawal as a test. From memory, the FTA do not require 365 days, just 180. These days do not have to be continuous. They exclude days when you have left the UAE and they do not count the days on which you transited as being away. I am trying to find out if I can email my DT form and TRC to a relative to print off and post for me. I know a photocopy of the TRC is OK, so no point in paying 250AED for a printed one from the FTA. Just not sure if a photocopy of the signature is OK. I need to find out what a Payers Reference Number is on form DT box C2. Is it the payers PAYE reference number or the pension number? I think I’ll put both down. HMRC should make it more clear. Sequence: Ask for TRC. Withdraw a nominal pension withdrawal . Fill out DT using pension providers pension reference number and their address. Submit to HMRC. Wait for response. If affirmative , and tax code is amended to NT (no tax) then withdraw required balance from pension whilst TRC is valid. This should arrive using the NT tax code. Any unclaimed pensions will need to have another DT submitted when you decide to take them. Caveat. Be aware that should you return to the UK within the time period specified to trigger a UK tax claw back ( at least 5 years, and possibly more,) all the tax will become payable as if it had been taken on the day of return to the UK with no personal allowance given for previous years. It would be very helpful to both of us if an HMRC advisor could reply to the above.

Can I send a photocopy of form DT-Individual in the post, or does it have to be a wet signed original?

Is it possible to email or send online the whole DT application to HMRC PAYE and Assessment?

For the Form DT Individual I have a UAE digital version of the Tax Residency Certificate. Can I print off a copy? Also to send you the DT form it will cost me £80. Is there the possibility to send you a scanned pdf of form DT? Where would it be sent? Thank you.

I’m no expert, but for proof of tax residency in Dubai you will need to apply for a tax residency certificate from the Federal Tax Authority online. The TRC is for the requirements of the Dual Taxation Treaty. I needed one to complete the DT form for relief of tax on UK pensions. It will cost you 1000AED plus 250AED per printed certificate should you need them, if you are a private individual. They will also require an entry exit report from immigration to prove your residency period. You can get one from an AMER centre at a cost of a few hundred AED. They will also require a residential Ejari as proof of living here, a salary certificate, a residency visa and an emirates ID, plus 6 months bank statements in one pdf, depending on your situation as a private individual. If you are a spousal sponsored resident or your name is not on the Ejari , you will also need a marriage certificate and their documents as above. The Tax Residency Certificate will last for one year. I’m in the process of getting my TRC now. I have got my draft TRC and now need to pay for it. I forgot to mention, the initial application is 50AED. You need to pay 1000aed once the TRC is granted. So if your application is rejected for whatever reason, you will only lose 50AED. The FTA will also message you with queries and requests in case they need more information. Just keep answering them within the 5 day timeframe. Question to HMRC. When I submit a TRC from the UAE with form DT individual, do I need to attach an original or can I submit a photo copy? I may need to submit several DT forms for different pension providers and if I need to get another TRC it will mean another application and another 1250 AED per certificate but if I ask for several printed copies it will only be 250 AED per certificate. The FTA will also supply a digital certificate as part of the original 1000AED fee, so if a copy is OK, I could save 250AED by printing it off.

Would anyone care to offer an opinion or where I might find the answer? I don’t think it would be prudent to just go ahead and then end up with a 6 figure tax bill.

I have been living in Dubai for the last year and I am a UAE tax resident. I have UK private pensions that I wish to withdraw. I understand that under the DTT, private and State pensions from the UK are only taxable in the UAE. So withdrawing the pensions would require a DTT claim form filling, and pension providers would be given a NT tax code. I will in two years be moving to Portugal. Will HMRC want to charge me tax for moving to Portugal, having already claimed the tax back whilst living in Dubai? I know that returning to the UK within 5 years would trigger a tax charge, but I will not be returning. Can you please advise me on the above. Many thanks