frankbrett
New Member
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Yes HMRC wrote to him in Ireland. The £250 odd is the standard rate of income tax on the differential between the annual pension payment (13k) and the tax free allowance threshold (11.5k). However I should be able to get a refund on this if I can satisfy HMRC that he is Irish tax resident. Which seemingly requires logging a self assessment for Irish tax year 2023. As far as I'm aware, this UK income isn't sufficient to generate an Irish tax liability as an over 65 has an allowance of €18k.Sounds odd. He's resident in Ireland? HMRC have the correct address? Is the pension paid into an Irish bank account? Should only be taxable in Ireland as far as I can see. Also don't understand how the figure of £250 was arrived at.
It’s not a private pension though, it’s a state one.No, private UK pensions are not taxable in the UK if the recipient resides in Ireland
My father is a retired Irish resident and receives a UK state pension as his only source of income.
Indeed. But irrelevant to the OP.The rules are that pensions earned by a public employment are taxable in the state where they were earned
Yes, it's a UK Welfare pension, but it was earned from a private employer not a State employer eg teacher, policeman, public servant
The rules are that pensions earned by a public employment are taxable in the state where they were earned, pensions earned by private employment are taxable in the state where the recipient resides
Surely though, that £5k pension would be taxable if it was being claimed in the UK. Whether or not tax was paid on it, would depend on total income, and tax code. Whether or not tax was paid on it, it's still taxable income.@jpd
Thanks for your contributions.
I hope you don't mind me asking you further questions.
Person aged 61 living in Ireland, retired from HSE job, receiving Irish PS occupational pension, but also receiving small occupational pension from the NHS in the UK.
Let's say the pension is 5-6k GBP, and so is untaxed by the UK, as well below the tax-free allowance in the UK.
I am reading this Reveune webpage:
Tax-exempt pensions
This page provides an overview of tax relief for pension contributions and how pensions are taxedwww.revenue.ie
Tax-exempt pensions
The following pensions are exempt from tax:
- Foreign occupational and social security pensions that would not be taxable if the recipient lived in the country that granted the pension.
This seems to imply that the 5k GBP pension is tax exempt in Ireland?
I had presumed that it should be added to Irish income, and taxed accordingly, but on further reading of your posts, I'm not so sure.
It's hardly tax-exempt? Could that be true?
Thanks.
I am reading this Reveune webpage:
Tax-exempt pensions
This page provides an overview of tax relief for pension contributions and how pensions are taxedwww.revenue.ie Tax-exempt pensions
The following pensions are exempt from tax:
- Foreign occupational and social security pensions that would not be taxable if the recipient lived in the country that granted the pension.
If true, I've never heard of this before. Would the position be the same if the countries were reversed?The pension from the NHS is taxable only in the UK and is not not taxable in Ireland
It was earned by working in a public service position and so is taxable in the country where the employment took place
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