A former UK resident now resident in NZ contributed to a UK pension scheme whilst resident in UK. Now receiving the pension in NZ.
What are the UK tax implications for this - if the person availed of the tax advantages of pension contributions whilst resident in UK, are the payments now taxable in the UK prior to remittance?
Person also has UK rental property - my understanding is that there are with holding taxes on the property rentals and that they are required to submit a UK tax return in relation to the property.
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Look at the treaty
Look at the UK/New Zealand Tax treaty.
Pension - taxable only in New Zealand. Not taxable in UK. Treaty claim will need to be made on the UK tax return.
Rental - Withholding required by Letting Agent/Tenant unless approved by HMRC under Non-Resident Landlord Scheme. Remains taxable in the UK
tax return for pension?
Treaty claim will need to be made on the UK tax return.
does this mean a uk tax return for the pension will need to be completed?