Tax on UK State Pension overseas resident

[Kevinm]

My brother is resident in Portugal (NHR status).
He is in receipt of UK state pension since Oct 2022 & UK Teachers pension. He fills in self assessment on line as he has rental income in the UK from one house. He has given his Portugal address to HMRC.
He has declared all his income including UK state pension to the Portuguese tax authority who say he has no tax to pay there. He has no income in Portugal.
The question is should his UK state pension be taxed in the UK ? I ask because although he put his UK state pension on his self assessment form his PAYE coding has never reflected this & all his personal allowance has stayed with his teachers pension. It is as if HMRC think he is paying any tax due on the State Pension in Portugal. However by putting the UK State pension on his self assessment form the auto calculation means he pays tax at 20% on it. I'm wondering if he should not be putting the State Pension on the self assessment form ?
Thanks for any help in advance

[Jholm]

If he is non-UK resident, UK pensions are generally taxed in the country they live in and exempted from UK tax (or UK tax reclaimed) via submitting form HS304.

Check the provisions of the double tax treaty.

[bd6759]

Depends on the source of the pension. Pensions paid by government, local or national, are taxable in UK. Other pensions are taxable in Portugal.

[Jholm]

Overseas residents

You may be taxed on your State Pension by the UK and the country where you live. If you pay tax twice, you can usually claim tax relief to get all or some of it back.

If the country you live in has a ‘double taxation agreement’ with the UK, you’ll only pay tax on your pension once. This may be to the UK or the country where you live, depending on that country’s tax agreement.


https://www.gov.uk/state-pension-if-you-retire-abroad/tax-on-your-state-pension#:~:text=Overseas%20residents,tax%20on%20your%20pension%20once.

[bd6759]

There is a DTA with Portugal.