Client has pension in Nethelands, tax is deducted at source & tax credit relief claimed each year (since 2014/15)
HMRC enquiry officer has told me in telephone call that the pension is taxable in country of residence only, in this case UK, & even though tax deducted at source no tax relief can be claimed. Officer advised that client needs to go back to Dutch tax authorities & claim repayment from them.
Can anybody tell me if this is correct? The officer did not mention the earlier years.