HMRC Admin 18 Response

Hi,

As suggested if you are a Swiss resident with a UK pension then you can get relief from the UK on this on the basis you are declaring this to the Swiss authorities. You will need to

complete the relevant DT form:

Digest of Double Taxation Treaties April 2018

and

Double Taxation: UK-Switzerland (Form Switzerland-Individual)

As a Swiss resident, the Swiss authorites have the right to tax this pension so to avoid double taxation it would be best to complete the above form.  If however this is a government pension,

then this would remain taxable in the UK unless you are BOTH a resident AND national of Switzerland. Likewise conditions change if this were a lump sum. You need to chcek the double

taxation agreement with the type of pension you have. 

Thank you.

 

Hi,

No, as this is only taxable in Hong Kong, you will have nothing to report to the UK. 

Thank you.

 

Hi,

It may be best to call us to dicuss further as to whether these are income distributions or dividends. See link below:

Self Assessment: general enquiries

Thank you.

 

Hi,

If you report these dividends to the UK then you can claim FCTR against any UK liability by advising us that of the amount of tax paid in Australia. This would need to be done through self assessment on the foreign section.

Thank you.

 

Hi,

If you are UK resident you will notify HMRC of your worldwide income, howerver, if your circumstances meet split year treatment you will pay tax on the income arising in the UK part of the year.

You will notify us of this by completing self assessment return and filling in the Residence, remittance section (SA109).

Thank you.


 

Hi,

As a UK resident you would be entitiled to pay income tax in the UK.

A guide to UK and Australia tax treaty agreement and tax on foreign income see link below for more information:

Australia: tax treaties
   
Tax on foreign income Skip to contents of guide Contents

Thank you.