As a non-UK resident claiming relief under a DTA we complete form HS304 and as a dual resident we would use form HS302. My client is a UK resident only claiming relief from UK tax on his Danish State Pension under the UK-Denmark Agreement. Is there a form to use or do I simply ignore the pension when preparing the return (with a white space note)?
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white space declaration
I would put a statement in the white space stating £X Danish state pension is exempt under Art 18(3).