Client has been taxed on a pension received in Australia. He is tax resident but non domiciled but would be taxed on the arising basis
Amount is £5000 but not sure how much has been taxed in Australia. He thinks its around 15%
I understand 90% of the pension is taxed in the UK
How would double tax relief apply if 10% is exempt
Would the 90% of Pension get taxed at his marginal tax rate which is 20% then he would get 15% tax relief ?
I assume SA106 pages need to be completed and the UK tax and the Australian tax need to be entered in the respective boxes ?