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  • Non-UK resident receiving UK state pension

    I am retired and a fiscal resident of Spain. I am non-UK resident. I am a UK citizen. I will be using commercial software to file my self-assessment return for 2022-23. A UK state pension forms part of my UK income for this year. Can I claim the UK personal allowance for 2022-23 using Box 16 of SA109? Article 17 of the Spain-UK double taxation agreement suggests that, in my circumstances, my UK state pension is taxable only in Spain. Therefore, can I leave empty the box for UK state pension amount (Box 8 on page TR3 of SA100)?