retman

You do not contact the HMRC. You follow the process outlined above by completing various forms, see post # 4 and #5. It goes to the IRS who communicates with HMRC. It takes some reading to understand the process. But do not bother to do this until you have tax to reclaim and "need" to have a NT code.

SanDiegogirl

Hi there,
Have had numerous telephone calls with them, and they have confirmed they have received the forms but still nothing. I really don't know what to do next.

tomwilley

Hi Guys,
This all very helpful, especially the comments regarding AJ Bell. Co-incidentally that's where my pension resides.

On Form 2002, there's a section at the bottom of the first page that mentions form 6166. Am I correct in thinking that BEFORE I submit Form 2002, I should submit form 8002 as a first step to obtaining form 6166 confirming my US residency? Once 6166 is confirmed then I should go ahead in submitting form 2002?

Tom

retman

Instructions for form 8802 clearly state the action to take. You complete both US 8802 and UK form 2002 and send to IRS

tomwilley

Thanks for the clarification. Forms now posted.

Tom

SanDiegogirl

Please let us know how you get on - I'm still trying ...

tomwilley

Yes I will.

00derek

Is it necessary to register (form US Individual Form 2002 etc.) if the annual income (e.g. UK state or local gov pension) is less than the tax-free personal allowance - at this time £12,750?

Mrs is getting pension from Strathclyde Pension fund starting this year, < £12,750. Not sure if it will be taxed at source or not. I will find out I suppose, then do the forms if needed. Seems like a bunch of faff, and an annual cost of $85 to boot.

durham_lad

It was only a one-off cost when I did it, I only filed the forms once.

00derek

I've read the form f8802, and some of the instructions (i8802); it looks like you have to file one form for each year or years you are requesting the certification (form 6616 - the bit that IRS sends to HMRC). So yes, you can file once for all the years past that you need certification, but if you need certification for future years you have to file form 8802 again. But you can't file before 1 December in the year before the tax year you need certification.

Worst case - you need to file every year, if you want to recoup any UK tax as soon as possible.
Best case - it depends on how much UK tax you're trying to recoup. Maybe filing once every 5-10 years is enough.

edit - I went back through the thread. if you have an NT tax code, you won't be paying tax in future, so I guess there's no need to recertify, as long as that tax code remains.

durham_lad

Must have all changed then but it wasn’t like that when I filed the form in 2007. I had started receiving my pension and PAYE was being withheld. Once HMRC received the form from the IRS my tax code was changed to NT0 and my taxes were refunded in my next pension check. I never had to file again, and taxes were never paid from my UK pension payments until I returned to England in 2016 and became UK tax resident.

00derek

yes, you can probably file once - as long as you don't have any taxes to claim there's no reason to file again

SanDiegogirl

OK peeps .... so many of you have commiserated with me and offered help with my tax situation - US resident for 23 years and to cut a long story short, being taxed by HRMC for both State and private pension.

THIS WEEK I RECEIVED A NOTICE FROM HRMC TO SAY THEY HAD GIVEN ME A NO TAX TAX CODE - YIPPEE - ONLY TOOK ABOUT 2 YEARS OF LETTERS, FORMS AND PHONE CALLS.

Hopefully, will now get the tax taken, back.....
Thanks again......

durham_lad

Brilliant, we’ll done. Let us know how the refund works out, mine was small enough to be added to my pension payments, reversing the earlier withholdings.

durham_lad

When I started to receive my very small (£220/month) UK pension that was also well below the annual personal allowance, but I was given an emergency tax code and taxes were withdrawn. HMRC also wrote to me asking about other sources of income which is why I filed form 2002 to show that other sources were irrelevant and get that zero tax code (and get my taxes refunded after only 3 months). Zero tax code stayed with me until I returned to the UK.

She may be fortunate and HMRC may not assign an emergency tax code and withhold taxes.