Are IRA Contributions Deductible on HMRC Self Assessment

I spent some months working in the U.S. this year. I made a $8,000 IRA Contribution, and ask if this contribution is deductible on my HMRC Self Assessment for the 2025 -26 tax return. It will of course be deductible on my 1040, but how does HMRC treat this contribution?

I am rubbish at interpreting the tax treaty, and have never been in this situation. It looks like it is covered in article 18 Pension Schemes of the treaty.


https://assets.publishing.service.gov.uk/media/5a81972ce5274a2e8ab54ce7/usa-consolidated_-_in_force.pdf

2. Where an individual who is a member or beneficiary of, or participant in, a
pension scheme established in a Contracting State exercises an employment or self-
employment in the other Contracting State:

(a) contributions paid by or on behalf of that individual to the pension
scheme during the period that he exercises an employment or self-employment
in the other State shall be deductible (or excludable) in computing his taxable
income in that other State; and

(b) any benefits accrued under the pension scheme, or contributions
made to the pension scheme by or on behalf of the individual’s employer,
during that period shall not be treated as part of the employee’s taxable
income and any such contributions shall be allowed as a deduction in
computing the business profits of his employer in that other State.