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I am a UK national and left the UK 18-months ago and moved to Sweden. I have a UK government employee pension (civil servant) and that is paid into my UK bank account and taxed in the UK. Before leaving the UK, I asked the British taxation authorities whether my pension was taxable in the UK orSweden following my move. I was told that, as it is a government occupational pension, there is a bilateral agreement which says that it can ONLY be taxedin the UK, unless and until I become a Swedish citizen. They said my pension was not, therefore, anything to do with the Swedish taxation authorities.  I was referred to this page: http://www.hmrc.gov.uk/manuals/dtmanual/DT18007.htm which says, explicitly" "Pensions paid by the United Kingdom Government or a local authority for services to the Government or local authority are taxable only in the United Kingdom, execept, where the recipient is a resident and a national of Sweden, in which case such pensions are taxable only in Sweden.".  Fine - no problem.

I came to Sweden expecting to work part-time, as and when required, but my job, which is in the public sector, is actually full-time, so I pay full Swedish income tax on that.I am just double checking that the British tax authorities were correct in their advice as someone has suggested that, because I am working full-time, I should declare my public service pension.

Any advice?


1 Kommentarer
  1. anon
    Ove Grip
    mar 23, 2011

    Dear Bison,

    The information you have received from British taxation authorities is not complete. It is correct that your pension accordning to the bilateral agreement shall be taxed only in the UK. But accordning to the same agreement (Paragraph 22 p. 2 b) the pension shall be included in your Swedish taxable income but shall the Swedish tax on the pension be eliminated by a deduction from the Swedish tax with the Swedish tax on the pension.

    You will have to declare the pension in Sweden but the pension will not really be taxed.

    I hope that you will understand my English.

    If you send a mail to non-residents@inlandrevenue.gov.uk and test my answer by mentioning paragraph 22 p. 2 b you may receive another answer



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