This query will undoubtebly be quite simplistic to some of you I'm sure, but I have little experience in terms of US pensions and taxation in the UK, so a pointer in the right direction would be appreciated :)
The issue is as follows:
- individual has a small US pension of circa £2.5k per year.
- he completes a joint tax return in the US along with his wife - where he lists the pension income under 'Social Security Benefits' there is minimal US tax payable on the US return
My question is should I include the income on his UK tax return and if yes, would the tax return be taxable in the UK? If anyone has a link to the relevant page of the HMRC manual it would be appreciated.
TIA for all your help