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Thank you for your response. My question is not about the tax treaty itself, but rather how HMRC would treat annuity payments from the United States. Are they regular income or capital gains? Thank you.

Hello -- If I'm a UK resident for tax purposes and a US citizen, how does HMRC treat a regular annuity payment from a US annuity? As regular income? Thank you.

Hello, If I sell a US treasury i-bond (at maturity), is it classified as a "deeply discounted security" and therefore taxed as normal income rather than as capital gains? Thank you.