UK Government Pension
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.