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Readers' forum : Offshore pension pot

12 April 2016
Issue: 4545 / Categories: Forum & Feedback

Whether double taxation agreement applicable to foreign pension contributions.

My client is an individual who was and is UK resident. While working part-time in an EU country he was required to pay into a registered foreign pension scheme. All foreign income earned was included in his HMRC tax return.

HMRC allowed credit under the double taxation agreement for the foreign tax paid against the UK income tax liability on foreign earnings. However and despite several approaches the department did not allow any UK tax relief for the foreign pension contributions. This offshore ‘pension pot’ has therefore arisen from taxed rather than untaxed income.

Can Taxation readers offer advice on the tax status of the eventual payments from this offshore pension scheme? Does our client face the danger of suffering double taxation on the same income?

Query 18 758– Potter.


Reply by Toby Jug

It makes sense that the client did not receive any UK...

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