UK Taxes - Report Gross or Net US Pension Income

Can someone help settle a difference of opinion? When completing a UK Self-Assessment, does one report Gross (before US Taxes) or Net (after tax) US pension income? I realize pensions aren't eligible for Foreign Tax Credit Relief, but I've been told 2 separate directions on how to report income.

Thanks in advance.

Gross income is reported on my private US pensions on my UK return and foreign tax credits are used to offset the UK tax. On firm 1116 the pensions are marked as “Resourced by Treaty”

Gross income is reported on my private US pensions on my UK return and foreign tax credits are used to offset the UK tax. On firm 1116 the pensions are marked as “Resourced by Treaty”

To clarify, “Resourced by Treaty” means that they are treated as if they were foreign income rather than US income.

Always gross. The UK has the primary right to charge tax. It is always helpful to pay HMRC no later than 31 December each year so there are adequate foreign tax credits to claim in the US.