HMRC Admin 20 Response

Hi sonia Wong,

Yes Jersey is treated as foreign income.

Thank you,

Hi ECH,

As a Deeply Discounted Security (DDS), a US Treasury Bond would normally be subject to UK income tax on maturity.
However, if redeemed or sold before maturity, the transaction would be subject to capital gains tax (CGT).
Any gain (or loss) should be entered in the 'shares and securities'  section of the Self Assesment tax return (and any Foreign Tax Credit Relief claimed in the relevant section).    
CG54602 - Deep discount securities: CGT adjustment

Thank you.

Hi Tim Wallace,

Based on the information you have provided, if you were to migrate to the UK today, Article 18(2) would apply if you accessed your Swiss pension as a lump sum; and Article 18(1)  would apply if you chose to access your pension by means of monthly payments (which would not be given 'preferential treatment'). 
1977 UK/Switzerland Double Taxation Convention as amended by the 1981, 1993, 2007, 2009 and the 2017 Protocols The 2017 Protocol entered into force on 16 July 2019                                                            
Income Tax: introduction

Thank you.