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Where Taxpayers and Advisers Meet

Pension from Dublin, Ireland

Posts: 2
Joined: Tue Apr 04, 2017 4:17 pm

Pension from Dublin, Ireland

Postby TaraD » Wed Jun 20, 2018 9:02 pm

I am resident in the UK and since the death of my husband in 2010 I have been receiving a small pension from the Irish Pension Service. I have always declared 90% of the pension to HMRC and paid tax accordingly, but I read that:
From 6 April 2017 the whole foreign pension or annuity payable to a UK resident will be chargeable to tax. This means that pensions paid to UK residents will be taxed in the same way whether the scheme is based in the UK or overseas.
This change doesn’t affect the taxation of:
1. foreign pensions or annuities paid to non-domiciled individuals claiming the remittance basis
2. certain pensions paid following the death of a member or a beneficiary aged under 75, which
will remain tax free.

My question is: since this is a pension based on my deceased husband's contributions (not mine) and I am aged under 75, does this mean I am exempt from having to declare and pay any tax on this small foreign pension income at all ? as per para 2. above ?
many thanks for advice / clarification.

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