Gill Salmons

Hi there My client left the UK to work on ships in January 2024 and will have a qualifying period for SED purposes assuming he's out until at least January 2025. This is certainly the plan. Can he file a 23/24 tax return in January 2025 to show that he was eligible for the deduction for the last 3 months of the 23/24 tax year or does he have to make a separate claim later? We can't find the answer in the guidance. Many thanks

Hi there My client is resident overseas in a country with which the UK has no double tax treaty. They are approaching retirement age and would like to have their pension paid from a UK company pension scheme of which they have been a member for many years. Their question is, whether there would be UK tax payable on this pension or not. It seems to me that this pension would be taxable in the UK since there is no reason for it not to be. Do you agree? Am I missing anything please?