NHS Pensions P60

I started to pay into the pension scheme in 1973! Retired 2016. The nhs pension plus a local government pension takes me just over the threshold.

ah… then I guess you don’t pay much if anything in French tax in that case.

For your information @Wozza my questions to the OP were not intrusive or nosy if your reference was a snipe at me.
For your information, some time ago, @Peter_Goble an NHS pensioner asked a question and after some dialogue, it turned out he was being taxed by the UK inappropriately and the intervention on this forum helped him recover a significant amount of overpaid tax to the UK.

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Graham, you regularly insert links to online pages/articles… how do you do that.?..dumby me can’t work it out !

Copy and paste the website address link into the message or use the chainlink next to the quote symbol above, if you copy and paste the link to here you get the below.

https://www.survivefrance.com
Or

If it is a news item it shows as

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Thank you @graham and @Wozza for both having my best interests at heart!

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If you get your NHS pension paid into your bank account it should show you how much tax was paid within the reference.

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Quite right @Sandra_Eales I’d forgotten that.
Rather than a mad scrabble part way through the next year to complete the French tax return, I have set up a simple spreadsheet which records all the payments received which I compete as soon as the payment is received. That way, I keep on top of things for both of us and completing the return at the time required is a cinch.

That’s what I do as well for both pensions and the rent we receive from property so it is all there ready at the end of the year.

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Hi, just curious, I’ve got an NHS pension from working for a trust and I’m assuming it’s paid by CAPITA or the Paymaster Generals Office and therefore Non-Government, so will be taxed in France. I’m presuming your NHS pension will be being paid by a Local Authority and therefore taxed in the UK? Thought I’d double check my understanding!

Here’s the link which is the basis of my understanding.

Ah yes, it’s that time of year when we all start getting the figures together… in our various ways.

Something to remember … is that ALL income needs to be declared in France… even if it is taxed in UK or wherever…

and if one has made an error… the French tax folk are NOT ogres… :wink: :hugs:

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Yes, both my nhs and local government pensions are taxed/ taxable in the UK.

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I somehow don’t think it is as easy as the link provided suggests.
IIRC elsewhere it is stated that “certain” NHS pensions are taxable in the UK meaning therefore that some are not.

Now I’m getting even more curious!

France / UK DTT: Para 2: Pensions and other similar remuneration paid by, or out of funds created by, a Contracting State or a local authority thereof, or, in the case of France, a statutory body, to an individual in respect of services rendered to that State, authority or statutory body shall be taxable only in that State.

So in April can I / should I include my NHS pension from France arrival in UK split tax return, and declare it as worldwide income taxable to the UK with the local impot? As I understand it the France offices are local and hence follow their ‘own’ understandings - and would HMRC say unprompted, no we are not going to collect tax on your NHS pension…

Reading the guidance in the link carefully Graham, it does say “If you are dealing with a claim or application for exemption from UK tax in respect of any pension …” Presumably I would only be claiming an exemption if either a) I wanted to or b) the France impot taxed the pension?

And presumably if it was decided the pension tax rights were attributed in error, well, the tax authorities are not ogres! :slight_smile:

It’s late… and I am now confused by your post …
so please forgive me if this is grandmother/sucking eggs …

For General info… for those reading the thread…

For Tax (and social charges) France needs to know what one has gained in the year Jan-Dec… that’s worldwide income.

France then makes “allowances” (age etc) and decides, after these deductions, what if anything is to be charged to the Declarant.

In the past, France has taken into its calculations… any tax paid in UK… and if it was less than France would impose… then the Declarant would have to pay that bit more…
However, if the French calculation came to less than the UK… ie France reckoned one had paid too much tax in UK…
then, sorry, that’s up to the Declarant to sort out with UK… France would neither charge/nor refund.

Seems reasonable enough to me…

My remark about the French Tax Clerks, comes from Legislation which allows for one honest mistake… :innocent:

Of course, Legislation also jumps on anyone found to be deliberately falsifying/dodging/whatever… ah, then its the Guillotine… :wink: :roll_eyes: :rofl:

over and out… :crazy_face: :crazy_face:

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The attached HMRC documents shows which pensions are government / non-government for the purposes of the Double taxation Agreements.

INTM343040 - International Manual - HMRC internal manual - GOV.pdf (94.9 KB)

Note: I ‘found’ this February 2020 and have NOT checked whether it is still current.

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me too

it just doesn’t make any sense.

How can you have an NHS pension from France? and why would you wish to declare it to the UK :thinking:

I can’t see the significance of that either…

Where you are taxed on what is regarded as a UK Govt pension is set out in the double taxation treaty inter alia and is the province of the UK Govt’s agency, HMRC.

Be that as it may Nigel, there are clearly instances where some NHS pensions are regarded by HMRC as Govt pensions and thus taxable in the UK.
How they make such a decision is not in my knowledge, nor do I care tbh. It will remain one of life’s rich tapestries of mysteries.
I don’t recall where I read the reference and I have no wish to pursue the issue. The final arbiter in this is - and must be - HMRC surely. What must be avoided is paying tax in the UK and paying tax on the same income in France beyond what is required in accordance with the double taxation treaty.

I’d suggest phoning HMRC on their overseas contact number - the waiting time is much less the than that for UK enquiries.

+44 135 535 9022.

I’ve used them several times and found their advice clear, very helpful and, most important of all, authoritative!

The version that Dave Jordan has already posted is dated as being a January 2021 revision.