Gary C

A person who has worked in the UK and an EU country should be entitled to a pension from each country. Each country will look at they pension they would pay, if any, based solely on the person's contribution record in that country, and the look at what they would receive if they assumed all contribution periods from all countries had been made in their country. This theoretical amount of pension is then apportioned, based on the actual contribution record. Diana, so, with 8 UK years and 30 elsewhere in the EU, the person should get a UK pension based on those 8 years as the EU aggregation will get them past the required 10 years. They will also get pensions in the other EU country/ies on the same basis. Siegfired, with 20 years in Germany and years in the UK, you will get 2 pensions. Ask DRV for a Rentenauskunft including your UK years and you may find that you will be entitle to more than you thought because of how the EU rules pan out with the German rules. The German pension will be taxable only in Germany and your tax office will be Finanzamt Neu Brandenburg. But yes, talk to the Future Pension Centre as HMRC say, and/or with the International Pension Centre as they can advise on the way to claim your EU pensions. HMRC should advise on the taxation of those EU pensions as they are not all the same as Germany.

No. The UK/Poland treaty awards taxing rights over a Polish state pension, received by a UK resident to the UK, so it does need to be declared in your self-assessment tax return.

Pear to Pear .

She could consider paying voluntary UK NI for some or all of the years that are currently still available, This could significantly increase her UK state pension. The EU rules on coordination of social security system apply in relation to all signatory countries, including Spain. Is a person ends up with a contribution record in more than one country, in the can the UK and Spain, each country will consider whether they pay a pension at the appropriate age. Years worked in Spain that do not overlap with year on a UK NI record are aggregated to see if that gets you past the required 10 years. A pension would then be paid based on the actual number of UK years. Spain will do the same calculations from its perspective and applying its rules, so you could end up with 2 pensions, despite not working long enough in either country...

"by simple math" may not give you the right answer given the change to the whole system on 6 April 2016 and how the transition from the old rules to the new rules works. You really should contact DWP Future Pension Centre to check how things look for you!

If the person is returning to Italy, then the rules on the coordination of social security systems continue to apply and years contributed in other countries can be added to UK years (and vice-versa) to get past that 10-year requirement.

Have you checked with DWP Future Pension Centre that paying all years will benefit your pension and, if you are planning to return to the UK, thus, presumably, paying mandatory NI, do you need to fill those gaps at all?

Have you checked with DWP Future Pension Centre that you need to pay all available years?

As I understand it, HMRC will tell you which years are not full and the cost of filling them. However, it is DWP who tell you how many of the years 2006/07 will improve your forecast, and also how many of the years 2016/17 onwards will increase your pension up to a final year that is likely to be capped at the maximum. This is why HMRC say to follow the guidance from DWP when considering which years to pay.

There would appear to be a wider issue here in that Spencer would be taxable in his country of residence on all of his UK income, subject to any double tax treaty stipulating to the contrary. He may therefore need to apply for a NT code to receive his pension gross but that would depend on where he is resident and what any double tax treaty says - or am I missing something?

Your UK interest is taxable only in Germany (Article 11 of the DTA). Unfortunately, this includes anything in ISAs, as it is just interest from the German perspective. Germany, of course, has a 1,000€ allowance for capital income.