Martin
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Double Taxation Relief USA, Pension Lump-Sum
I am a German national who left the UK in 1996 and am therefore no longer a UK tax resident. I am currently a US resident for tax purposes and am over the age of 55. In August this year, my entitlement under a UK occupational pension scheme was paid as a lump sum. The lump sum payment was over £125,140. My question is whether the tax withheld on the lump sum is covered by the double tax treaty with the USA and is eligible for relief, i.e. whether I can claim back the tax withheld?