Foreign Pension UPPs
I have clients where one spouse has more than one UK pension. They are entitled to the 8% UPP on their state pensions. Each pension is entered separately. On the form itself I get the correct allocation between pensions with a UPP and those without but I keep getting an error that the UPP is incorrect.
There is this note at the top of the foreign pension schedule but other than adding the pensions separately which I have done there is no "Add section".
Don't include foreign pensions or annuities with or without Undeducted purchase price amounts in the same section. If you have more than one type of pensions or annuities, click Add section.
I then get an error saying that the UPP amount is incorrect. On the spouse's return where there is only the one pension I do not get an error.
Deductible amount of UPP of foreign pension or annuity is incorrect
CMN.ATO.IITR.730356
When the sum of all foreign pension or annuity assessable amounts in the Income Details schedule (Foreign pension or annuity gross amount less Foreign pension or annuity deductible expenses) is positive, the Deductible amount of UPP of foreign pension or annuity must equal the lesser value of the sum of all adjusted Foreign pension or annuity undeducted purchase price amounts or sum of all foreign pension or annuity assessable amounts; Otherwise, the Deductible amount of UPP of foreign pension or annuity must be set to zero. Note: The adjusted Foreign pension or annuity undeducted purchase price for each pension (or annuity) is determined as either; the lesser value of the foreign pension or annuity assessable amount or Foreign pension or annuity undeducted purchase price, when the foreign pension or annuity assessable amount is positive; or zero when the foreign pension or annuity assessable amount is zero or negative.
Net foreign pension or annuity income with an undeducted purchase price is incorrect
CMN.ATO.IITR.730354
The Net foreign pension or annuity income with an undeducted purchase price must equal the sum of all Foreign pension or annuity gross amounts less Foreign pension or annuity deductible expenses provided in the attached Income Details schedule, where the Foreign pension or annuity undeducted purchase price is positive
Any ideas?
Thanks