TerryGoX

I am just going through the process as we speak. As some of you have trodden the ground I wanted to check my understanding of the process. I am completing the 8802 (and paying $85) and sending to the IRS - I expect to get back the 6166. I attach that to the 2002 that I send to the IRS and hope for the best.
I have requested my UK state pension starting in March this year and plan to call upon a private pension once I have "cleared the way" - I am presuming that once I get the NT tax status this will prevail - am I right?

A few issues I have
Do I need to file a 8802 once only or each year
The request on 2002 as to the last HMRC service center and date of last filing - I have no idea - do I need to research that? Its probably 25 years ago.


Any help/advice gratefully received

durham_lad

I only had to send in the forms once, and was put on the NT code for future tax years, until I returned to the UK. That was 15 years ago and I don’t recall what I put for the last HMRC service center as that must have been at least another 15 years earlier, and since I was always on PAYE back then (1987) I really had no idea.

X75

For information; I just spoke to UK International Pensions this morning and started to claim my UK Gov Pension. I specifically asked about whether tax would be removed from my UK pension at source. He told me that since I was a US dual national and have been out of the UK since 1988 that the pension would be paid without any tax being removed and that no further action on my part was needed. I see quite a few comments in the thread about the need to fill in an IRS 8802 form to avoid tax removal. Have the Pensions dept given me wrong information?

durham_lad

you need to send in the form to inform the plan provider and HMRC that you reside abroad and to not withdraw taxes but if your provider already knows that you are not tax resident then no need to send in any forms.

You can always send in the form later if they do tax your pension, which is what happened to me.

X75

Thanks, I shall wait and see what happens then.

TerryGoX

I just sent in my 8802 to the IRS but t might take a while so based on your experience I will call the Intl Pension Office to check on my application but also to see what they says about an NT status. Thanks for heads up, I'll report back to the forum

SanDiegogirl

Further to the above saga, I today received a letter from the HMRC stating that all my back tax demands have been nullified. The letter does NOT state anything about me being a UK non resident, but at least they acknowledge I don't have to pay UK taxes.
Hopefully, this puts the problem to bed and I won't have to go through this again if and when I start pulling down my private pension amounts.

durham_lad

excellent news, sounds like that is a problem checked off your list for good. Once I got to this stage I was never taxed in future years while living in the USA

SanDiegogirl

Many thanks..... fingers crossed

TerryGoX

I applied for my UK pension in advance of working on my defined contributions accounts in the UK just to set the ball rolling. I did speak to the Intl Pension center and they told me that with a US address I would automatically be allocated a NT tax status - my application was approved and I will get first payment in a week without any deduction so I'll see if that is the case. I have also sent my 8802 to the IRS but that is taking its sweet time and will complete all the HMRC forms in case of hicuups.

SanDiegogirl

..... I have had a US address for 20 years, and I still got deducted tax when I started my UK State pension. Nothing is automatic..... however you could be lucky.

TerryGoX

Did you have a UK address? They checked my last known UK address which was 25 years ago which might be a factor

SanDiegogirl

No I did not....... In 2004 I had even received a letter from HRMC saying that due to my changed circumstances (move to the US) they would not be issuing any more end of year tax statements for me.....
Obviously I got lost in the system somewhere.....

TerryGoX

Well, I'll keep you updated - as I said I have completed the IRS residency form and plan to send that and the HMRC form when it comes to pull funds from investments - I'll get some information next week

SanDiegogirl

Hello everyone,

Here I am again in the other world realm of dealing with HMRC....

As this thread explains, in 2021 I had many calls with HMRC, and sent documentation to them 3 times regarding my 20 year residency in the US - this all due to them sending me tax demands for my UK State pension which I started in Jan 2018.
In December 2021 I received a phone call from a 'specialist' in HMRC saying she had cancelled my tax demands and changed my tax code to NT.
In Jan 2022 I received HMRC Simple Assessment forms confirming 0 tax payable. I, of course, declare my UK State Pension on my US tax returns.
All good I thought, until now when I take my Private pension from my SIPPS.
HMRC have now issued me an emergency tax code ( due to my SIPPS provider informing them of me taking my private pension payments) and refers to outstanding tax demands of over $6,000 !!!
So, it looks like we shall be having many phone calls again.

Doing further research into how to obtain a NT code, we have come across Form P85 (something which no-one in HMRC has ever mentioned to us) which informs HMRC of your non residency status and situation.
I have never heard of this before. In all my dealings with HMRC they only referred to Form 8802 and certificate of US residency 6166 to confirm residency in the US. (both forms which we sent to HMRC several times)
Anyone else completed Form P85?