L MARIE

Hi HMRC or Gary C! (who I think I recognise from Toytown :). I am filing my UK tax return, as a British citizen, resident in Germany. I've received conflicting advice on whether to declare UK bank interest, which I received in two forms: a) £1296 from personal bank accounts b) £13814 from my late mother's estate / bank accounts - this is net of estate tax already paid The software I use does not seem to understand UK bank interest is taxable only by Germany (UK-Germany DTA Article 11, I believe) even though I state my German residency. It automatically chooses the best option between a) keeping the personal allowance of £12570 but taxing all the UK interest or b) not taxing the interest as 'Non-Resident's disregarded income' and cancelling the personal allowance - in my case, the former works out best. I spoke to an adviser for British Expats in Germany filing UK taxes, and my own German tax adviser. Both advise I do not need to declare the UK interest income at all, solving the problem. If HMRC questions, I can cite the DTA and my German tax returns. Can you please confirm I do not need to declare either chunk of UK interest? Additionally: - I receive UK rental income, will declare that. - do I still get the Personal allowance as a UK citizen? - should I write in the return notes 'received UK interest but according to Article 11 of DTA, not declaring it as will be taxed in Germany'? Thank you for your help! I was thinkin in the notes, I could write that I received UK interest but refer to the German DTA.

Hello HMRC, I'm a British citizen, non-resident living in Germany. In 23-24 I received UK bank interest £1296. Additionally, I received ca. £13,000 bank interest from my late mother's estate - net, after it was taxed through the 23-24 estate tax return. The DTA says Germany has taxation rights to my worldwide income, including UK bank interest. My German tax adviser confirms both my own bank interest and estate-generated bank interested will be taxed in Germany (with a credit applied for tax the estate paid). Do I need to declare both sets of bank interest in my UK tax return? Many thanks.