UK Pensions....

[Barbara Jervis]

Hello, I am a retired resident in the republic of Ireland, and have dual nationality. I have a UK state retirement pension and a local government pension. I pay tax in the UK on my pensions and I want to know if I can still receive my pensions in the UK but pay tax in Ireland instead.
Barbara

 

[jpd]

Under the double taxation treaty between UK and Ireland, private and state pensions are usually taxed only in the country where you reside.

An exception is made for pensions which were earned working for the government or local authority - these are taxed in the country where you were working so taxed in the UK in your case

The list of employments which are considered "working for the government or local authority" would need to be checked as some jobs or occupations may not be included and so would be considered as private pension

This is a fairly standard clause in double taxation treaties in the EU

 

[PM9999]

HMRC publish a fairly comprehensive list of what they consider to be government pensions for DTA purposes. List here:

https://www.gov.uk/hmrc-internal-manuals/international-manual/intm343040