foreign pension

[iansign]

Hello,

A foreign citizen who has come to live in the UK and is now resident here has an italian pension of around 50000 euros a year.
Tax is already paid at source on this pension.
Will he have to pay uk tax on this too via self declaration to HMRC?

Thanks

[maths]

Assuming the pension is not from the Italian Government as an ex-employee thereof (ie effectively is a private pension) then if he is now a UK resident his pension is subject to UK tax only; thus, no Italian tax should now be levied (Article 18 of the DTA).

[riccardob]

my father is in a similar position as the OP however as far as the italian authorities go he is still resident there for fiscal purposes.

My father has only recently come to live here ie. beginning of 2010 and he would like to file a tax return however is intention is to claim dual residency, he would like to carry on paying tax on his italian income in Italy and is convinced that the tie breaker is his nationality as he has houses in both countries, his son is here (me) but most of his assets and other relatives are there.

Can i ask

1) your opinion if think he has a chance of being deemed only italian resident for fiscal purposes and also

2) does the form http://www.hmrc.gov.uk/helpsheets/hs302.pdf need to be sent together with the self assessment tax return.

Thanks again