Double Taxation Treaties for Pensions

Key to abbreviations used in the Table of Territories

• (N & R)
  Relief (or allowances) available only where the individual is both a national and a resident of the territory.
• (N)
  Relief (or allowances) available to a national of the territory, wherever resident.
• (R)
  Relief (or allowances) available to a resident of the territory.
• (UK N excl) 
  Relief is available only where the individual
  •    is a national of the territory and
  •    is not also a UK national.
• (ST) 
  The income must be subject to tax in the territory to qualify for relief from UK tax.
• (ST – 3 months)
  Subject to tax condition is imposed only if the (quoted) securities that give rise to the interest are sold within 3 months of acquisition.
• (PAIF dist int)
  Indicates whether the Dividends Article or the Interest Article of the treaty will apply to a PAIF distribution (interest).
• (TrAd excl)
  Other income article excludes
  •    income from trusts and
  •    income paid during the administration period of a UK estate.
• (Tr excl)
  Other income article excludes income from trusts.
• (TC 5% Dir)
  UK dividends: Direct investor companies (which control 10% or more of the voting power in the UK company paying the dividend)
  The double taxation treaty provides to direct investor companies an entitlement to a tax credit equal to half the tax credit to which a UK resident individual would be entitled and for payment of the excess of that half tax credit over their liability to UK tax. UK tax liability is 5% of the aggregate of the dividend and the half tax credit.

Claim your UK non resident pension tax relief

To claim your pension tax relief as a UK non resident you will normally need to include it on your self assessment tax return if you complete one.

If you are not asked by HMRC to complete a self assessment tax return the form R43 is normally needed which has to be printed off and posted directly to HMRC.