Beginning at age 72, a US citizen with an Individual Tax Account (IRA) must withdraw a certain amount of money each year; US income tax is withheld. If the recipient is also a UK citizen, living in the UK, must tax be paid to HMRC? If so, is credit given for the tax already given to the US? Or, must the recipient pay HMRC the tax, based on the total withdrawal and obtain a credit on US tax return? Thank you.