Can I claim tax relief on payments to foreign retirement annuity contracts?

Hatzi01

I would like to know whether I am able to claim contributions to foreign retirement annuity contracts in my UK self assessment return? I am from South Africa and have lived in the UK since 2008. I complete a self assessment return each year as I earn non employment income in South Africa which I declare. I also contribute to South African retirement annuity policies which I have had since 1998 & 2001 however I am not sure whether I can claim my contributions to these policies. There is a question in the self assessment return that asks whether payments have been made to RAC's where the provider doesn't operate relief at source, which is the case, but it doesn't provide any further useful guidance. Thanks in advance for any advice.

Cook_County

You can only claim relief under either a double tax treaty or migrant member relief (MMR).

I am not familiar with the South African treaty and suggest you read it.

Unless you are claiming the remittance basis, treaty relief or MMR a foreign pension plan is not a pension plan - so you would already be reporting income and gains within each pension plan on the foreign pages of all of your previous UK tax returns.

Hatzi01

Great, thanks very much, I'll take a look at the SA treaty.