Dom Tri

Thank you for your reply. Yes the Double Taxation Agreement is not in force however I am not asking about that. There is a Reciprocity Agreement in place between Brasil, UK, USA and Germany where tax paid in one country is offset against the other. (Confirmed by Deloitte https://www.deloitte.com/br/en/services/consulting/perspectives/living-and-working-tax-treaties-totalization-agreements-brazil.html) My question is regarding this agreement. Which form do I use to have an NT tax code regarding my UK pension.

Hello There is a Double Taxation Agreement between UK and Brasil, however Brasil has not ratified this yet, whilst the UK has. In its place there is a Reciprocity Agreement between the UK and Brasil. Taxes paid in one country are offset against taxes due in the other. I live in Brasil and an a Brasil tax payer. I am a UK citizen who worked in the UK for may years and have UK SIPP and defined benefits pension plans. But now a non-resident non-domicile of the UK. I wish to have an NT code for my UK pensions. Can I use form DT Individual as there is the Reciprocity Agreement in place? Or do I need a different form? Many thanks in advance Dom