elisam

Thank you very much. I wished I could liaise with you in direct on a couple of nitty-gritty matters. I get your reasoning now, if one picks the ins/outs as a proof of residency, as only 180 days are requested, then you will have a validity that will last until the 180 days min proportion could be potentially not be respected anymore (so an extra 6 months if you never have set a foot outside the UAE during the considered period). I won’t return to the UK, so not a source of worries. What is worrying me is the fact I won’t have any control on the efficiency of the Pension Provider, which may well take one month or so to deal with the withdrawal and provide the P45 document. Plus, one needs to include the time to send the DT/P45 to the HMRC and for them to reply (they are busy). From Dubai, post takes weeks so it’s a no go. What I was planning to do is to organize it so that I send the documents when I visit in my European country, as post should take a week or so from there. Nonetheless, I don’t believe it works to conduct one test to get the NT amendment + a second withdrawal within the validity timeframe (and without having to go and ask for another one, which will x2 the price of the process). I am planning to claim the whole pension and I had discounted that the withholding tax would be applied at the 0T tax rate, for me then to claim the refund with the docs mentioned. It seems to me impossible to short cut it and be able to withdraw at an NT rate. I think they have replied you need to send the original DT. What about you finding someone here that travels to the UK and can post it for you there? One thing I would also like to check is the address of where to send the docs. I have always sent my tax returns to Benton Park View, Newcastle Upon Tyne, NE98 1ZZ, UK. But in another post, HMRC is advising you to send to BX9 1AS.

Thank you Apial, this is very helpful. I was planning to complete a form called HS304 and not the DT form, as I am not sure which one is the right one, I will probably complete both then! On the TRC, my understanding is that when requesting the Federal Tax Authority, they will typically go for the previous 365 days, unless asked different. Say one asks say on 1st Nov 2024 they would go for the period 1st Nov 2023- 31st Oct 2024 and testify one was a resident over that period. Is that OK for UK tax authorities, because they run April to April? Also, what is your planned sequencing: you ask for the TRC, then liquidate your pension, then send the DT form to HMRC with all details ? It’s a bit of a conundrum as TRC will provide a statement for a period that is before the date of exiting the pension fund and when the withholding tax is applied…But you mention that it’s valid one year, so I suppose it will be OK ? Thanks again (and thanks to HMRC for offering the forum).

Hello, I have been living in Dubai for the past 4 years and I am a UAE tax resident. I have a UK private workplace pension that I wish to withdraw. This will go through the PAYE route at the emergency 0T tax rate and I then will have to fill an HS304 form (I believe this is the document to use for amount >GBP100k). I have already submitted, via the completion of a Self-Assessment return, a claim for a tax refund related to a restricted incentive award payment, which is the process of being duly repaid. I have the following questions on HS304 and the documents to return: 1) Period resident in UAE during 2023/2024: my residency starts much before 2023 and will extend post 2024, but I am planning to reply 01/01/2023-31/12/2024. I suppose this is correct? 2) Article # of DTA: will be #17. 3) Include this figure in box 22 on the Residence, remittance basis etc pages: I have already completed a Self-Assessment/Residence etc…so what should I do? How to add this new pension part, all the more that I don’t have any available form print with me anymore as I have already used mine. 4) I am hesitant on how to reply to the following questions on the second page: “4- Has an application for full or partial relief at source been previously submitted to, and approved by, HMRC” do I answer yes, cf the above, or no, because the previous application wasn’t related to a pension fund redemption? Also, I don’t have any reference for the refund I am afraid. Alternatively, should I reply no the question, and yes to the next question: 5-Have you submitted any other claim to HMRC for the year ended 5 April 2024”? In addition to form HS304, I understand one has to provide proof of overseas residence. In Dubai, one can provide a residency visa of 10 years, a title deed of property, a consulate card from National Embassies etc…When it comes to getting a certificate of residence from the Authorities, they don’t stamp specific documents. Would it be possible to confirm what documents are requested specifically for the UAE (Dubai), as there must have been precedents of what is asked, so that it can be gathered before proceeding with the redemption? Thank you for your help.

Hello, I was finally able during a European trip to contact HMRC and the correction has been duly made, it was initially my fault, having forgotten to tick the right to Personal Allowance box #16, despite notifyng of my nationality. Thank you again to all services.

But that doesn't work, nor the webchat, nor the self assessment helpline. I have spent an incredible amount of time trying to get someone there, but I have a chatbot which only gives me unappropriate answers. So I don't know how I can get individualised assistance from here really. I just want to cry.

Hello, thank you very much for this, but the chat app doesn't work, as in, I am not going anywhere with it. So the only solution is a call, which I cannot currently do from here, at reasonable costs. But I saw others were posting quite detailed infos on specific situations, without sensitive data, so I just did the same as well in another post. Hopefully you will be able to revert to me on the second one. Thank you and have a good day.

Hello, I am a non-resident, French, I live abroad. I had UK tax taken of GBP4,254.75 from an amount of 12,010.40 coming from a restricted incentive award of GBP278.32 and restricted equity award of GBP11,732.08. I applied for a refund, which in my calculation should be GBP4,254.75, after deducting the personal allowance of GBP12,570, but I have received a refund of GBP1852.75 only. I would welcome help. Many thanks to this forum, it is very handy to be able to raise questions, I really appreciate it.

I am coming back to this forum, because it has been so helpful to me in the past. I live far away, so cannot call or exchange via post. During a visit in Europe, I posted my Self Assessment (Residence, remittance cannot be filled online) asking for a refund because an OT taxcode had been applied to proceeds from stock options, without taking personal allowance into account. I have already done this in the past and it was all OK (also thanks to previous exchanges with you). Much earlier than usual, I have now received a refund, but this is not at all the amount I had calculated and was expecting. I haven't received any explanation and cannot find any on the website. And the challenge I have is I cannot exchange with anyone because of my location. I believe there might be an error, so I would like to be able to exchange with someone from HMRC. I really don't know how to do that. Any guidance would be so helpful to me. Many thanks and thank you again for offering this forum.