Paul Weller

OK - thank you. So I am correct, then, that from the list you specify above, in relation to having "lived abroad as non-resident" you mean that in the technical sense of someone who has, under the "tests" set out as such to be treated as not tax resident resident in the UK and has had this approved by HMRC? - Rather than in the case of someone who is "living abroad", but is still paying UK taxation on parts of their overall income, while being potentially subject to tax abroad on parts of their overall income?

In my understanding then, which I would be grateful if could confirmed: following the posts on this matter by HMRC10 and HMRC25, since this will be potential relevance to ALL those who are in receipt of USS pensions but living outside of the UK and subject to taxation in another country, it seems that: (1) it will be necessary to pay tax on such a pension in the country concerned (which depending on the country may be at higher or lower rates than basic rates or higher rates in the UK) but also (2) if, in between, the USS has already deducted tax at source in the UK, it will be possible, under any DTAs that cover this to (a) request HMRC to repay the tax already paid in the UK and (b) to request HMRC to notify the USS to in future not deduct tax at source on these pension payments unless and until the recipient no longer becomes subject to tax in the other country concerned? Is this correct?

When looking within one's Personal Tax Account at help details for who can and who cannot use the filing service from within one's Personal Tax Account, it appears to say that "non-residents" cannot use this. But would I be correct in presuming that this refers to the technical tax meaning of "non-resident" rather than its more general "normal life meaning"? Ad that, therefore, those who currently live primarily abroad, and may also submit tax returns there, but nevertheless are still required to complete self-assessment returns in the UK because they are also considered still to be UK tax resident, would still be able to use this method for filing the self-assessment returns required of them?

I have two questions relating to the circumstance where a husband and wife would, if simply living in the UK and both being taxed in the UK be eligible for the Marriage Allowance transfer between spouses, but in a circumstance where, as things currently stand, both spouses are mainly living outside of the UK but are for the moment still being required to complete UK self-assessment returns (as well as completing tax returns in their country of primary residence): 1.) In the circumstances above, is it possible for the lower income person of the spouse couple above to claim such? And, if so: a.) If the above is in principle possible, and the spouse in the couple who wants to transfer their Marriage Allowance to the higher earning partner would the spouses need to include into the online tool that asks for information on their income, details of their worldwide gross income? Or, if they have only some income that is taxed in the UK and other income (for example, under a double taxation agreement, a social security pension from the other country, or a Royalties from the UK that are subject to taxation in the other country rather than in the UK) only their gross income that is currently subject to taxation in the UK? b.) Again, if the above is in principle possible, the online tool asks a question about in which country one is living, and offers only England, Scotland, Wales and Northern Ireland. But if a claim is in principle possible, and one's main residence is in another country than the UK, should one give the UK nation that is where one continues to be required to complete UK self-assessment? Hopefully these queries are clear and can be answered by an HMRC colleague, as although I have looked, I can't seem to find anything to clarify them on the HMRC website, and I can imagine the question would also be one where the answer would be of broad interest and relevance to those living primarily overseas but still being required to complete UK self-assessments and to pay tax in the UK on a proportion of their worldwide income. 2.) If it is possible, the online tool for claiming such asks

Under the UK-Germany DTA, I believe that I am correct in seeing from HMRC guidance at https://www.gov.uk/hmrc-internal-manuals/international-manual/intm343040 that the Teacher's Pension Scheme (used by post-1992 universities as well as schools and colleges) is considered as "government pension" for the purposes of the DTA, and therefore is not normally taxable in Germany. However the Universities and Colleges Pension Scheme (USS) is not classified as a Government pension. My German tax adviser is asking whether the USS pension can be considered as a "social security pension" under the DTA? And if so, with I think the implications, that is therefore is normally not taxable in Germany.