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Where Taxpayers and Advisers Meet

UK Single Personal Allowance - Thai resident

Joined:Fri Dec 04, 2015 12:37 pm
UK Single Personal Allowance - Thai resident

Postby Cesare » Fri Jun 04, 2021 3:33 pm

Hi, I have a friend in Thailand planning to make a flexi access drawdown from his UK SIPP. From the Dual Taxation Treaty it appears no relief is allowable, but he has an unused Single Personal Allowance.Assuming he cannot obtain an "NT" tax code, he can reclaim tax deducted based on it being within his SPA? So if he took £15,000 out, was taxed by the pension provider at 20% (£3,000) he would get £12,000, but as he has 12,570 SPA, can he then reclaim the £570 through HMRC? If so what form would he use or is it a SA Return?

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