Tkanks for the reply DurhamLad ....
Interestingly in doing some further research the IRS site
(
https://www.irs.gov/individuals/international-taxpayers/us-citizens-and-resident-aliens-abroad [nofollow] )
takes me to a page that has this
++++++++++++
Who Must File
A U.S. person, including a citizen, resident, corporation, partnership, limited liability company, trust and estate, must file an FBAR to report:
a financial interest in or signature or other authority over at least one financial account located outside the United States if
the aggregate value of those foreign financial accounts exceeded $10,000 at any time during the calendar year reported.
Generally, an account at a financial institution located outside the United States is a foreign financial account. Whether the account produced taxable income has no effect on whether the account is a foreign financial account for FBAR purposes.
But, you don’t need to report foreign financial accounts that are:
Correspondent/Nostro accounts,
Owned by a governmental entity,
Owned by an international financial institution,
Maintained on a U.S. military banking facility,
Held in an individual retirement account (IRA) of which you’re an owner or beneficiary,
Held in a retirement plan of which you’re a participant or beneficiary, or
Part of a trust of which you’re a beneficiary, if a U.S. person (trust, trustee of the trust or agent of the trust) files an FBAR reporting these accounts.
+++++++++++++++++++++++++++++++++++++
So as a State Pension is owned by a UK government entity therefore no need to report on the FBAR.
Additionally, as I also have a couple of small pensions held in local goverment retirement plans, it would seem that I dont have to report them either (although I did last year so intend to keep reporting them)
