# Tax on refunded UK pension contributions for Australian resident.



## gboo (May 20, 2014)

Hi all,

I'm an Australian citizen who was resident in the UK for the 14/15 and 15/16 tax years. I've moved back home (towards the end of 15/16) and am therefore resident in Australia and non-resident in the UK for 16/17.

I've taken up the option from my former employer for my UK pension contributions to be refunded, as there are no QROPS superannuation funds available for me to transfer the pension in to. I'm assuming this refund will be considered income from employment for the 16/17 year.

I've done hours of research but seem to be going around in circles, I'd really appreciate if anyone could help me with the below questions.

1) Under the Double Taxation Agreement, is this taxed only in the UK? My current tax code according to HMRC is 0T.
2) If yes, am I eligible for the UK personal allowance? Commonwealth citizens no longer receive it by default but may do under the DTA, however I'm not clear on the Australian one.
3) If no, do I include both the income and tax paid as a credit on my Australian return?

Thanks so much in advance for any assistance.


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