Tax on Foreign UK pension

Browneyedgirl4

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My husband starting receiving a UK pension (under 3,000 euro p.a. last year. Is this subject to income tax and does he have to file a Form 11?
Also does he need to notify revenue so his tax credits are amended?
Thanks
 
This pension may be taxable in the UK and/or Ireland - that depends on what the original job that gave rise to this pension

Most likely, it is not taxable in the UK but will be taxable in Ireland - assuming he is tax resident in Ireland
 
he worked in the UK for a no. of years and is tax resident in Ireland so I presume he will have to complete a form 11. I think he is exempt from USC but not tax......
 
Is this subject to income tax and does he have to file a Form 11?
It is taxable in the same way as any other non-PAYE income. What other income does he have?

If his total non-PAYE income is over €5,000 then he has to use Form 11 / ROS. Otherwise Form 12 / myAccount.
 
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actually he is jointly assessed with me and I have to file a form 11 for rental income, so should his pension be included on that form?
 
It all depends on what job he was working at when he earned the pension - was he working for a company or a state body?

And, yes, if you are jointly assessed then you only file one Form
 
Ok, then the pension is taxable in Ireland. What tax is due will depend on your overall income. Normally no PRSI is due but USC may depending on his total income.

It should be paid gross without any tax deductions by the pension fund, or whoever manages the pension. If UK tax is deducted he can apply to have it paid gross.
 
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