do i have to report the pension account in the FBAR - like an "occupational" pension scheme (like a 401k or something, only in the UK)?
in the Exceptions section of the guidance notes to FBAR it says:
IRA Owners and Beneficiaries. An owner or beneficiary of an IRA is
not required to report a foreign financial account held in the IRA.
Participants in and Beneficiaries of Tax-Qualified Retirement Plans.
A participant in or beneficiary of a retirement plan described in Internal
Revenue Code section 401(a), 403(a), or 403(b) is not required to report
a foreign financial account held by or on behalf of the retirement plan.
hence I am a tad confused as to what to do...