Jordan Rother

Posted by Jordan Re Dual Tax Treaty between UK and Luxembourg I am a Luxembourg resident and a British citizen. As the Tax Treaty entered into force on the 22nd of November 2023 I believe that the following to be the case, please correct if I am wrong. From the 1st of January 2023 to the 21st of November 2023 my UK pension income should be declared in Luxembourg. From the 22nd of November 2023 until the 5thof April 2024 I would be subject to UK tax if my pension exceeds the tax threshold of £12,570, but if this is not the case then my pension income for this period would be taxable in Luxembourg. This would mean the whole of my UK State and private pension from 1st of January 2023 until the 31st of December 2023 should be declared as income in Luxembourg. From the 1st of January 2024 until the 5th of April 2024 with no tax due in the UK because I will be below the tax threshold, the income from my pension for this period should be declared in Luxembourg for tax year 2024. From the 6th of April 2024 to the 5th of April 2025 the income from my UK State pension and my private pension will be taxable in the UK if it exceeds the tax threshold. This would mean that my pension income is no longer taxable in Luxembourg according to the Treaty. Taking the above into account when must I complete a Self Assessment form, at the beginning of the UK tax year or after? I did not receive a letter from the DWP in April last year so I am unaware what the weekly amount is for my State pension. I sent a mail to the DWP and informed them and have been told they will resend the letter. I only noticed the 2023 letter was missing when I filed the April 2024 letter. Tax year in Luxembourg runs from the 1st of January until the end of December each year and tax is levied during the following year.