UK pension problem for non-UK residents

[George1]

Form France Individual - practical experiences

Having now undergone 3 separate rounds of preparing, submitting and agreeing Form France Individuals (FFI) with HMRC, I thought it might be helpful to set out some practical suggestions that might help others going through similar. I have also drawn on the very helpful experiences posted on SF by others, notably @JoCo and @larkswood12 . Advance apologies for the weird formatting… FFI is the formal mechanism to make a claim under the UK/France double tax treaty that a UK private sector and/or UK state pension is a) exempted from UK tax, and b) only subject to French tax for French residents. There are special rules for many UK government service pensions, which are not covered in this note (as the FFI process generally doesn’t apply, though there are exceptions). Agreement of the FFI should lead to i) a refund of UK tax withheld to date on payments from the private sector pension plans, and ii) the issue of PAYE NT (No Tax) codes to cover future payments. It is very unlikely HMRC will…