There seem to be two schools of thought about the need for this form concerning the situation of having a UK defined contribution (Group Personal) pension from an employer. I would like to implicitly claim this under the treaty using the following as the reason 8833 is not required:
"
ExceptionsYou do not have to file Form 8833 for any of the following situations:
<snip>
You claim a treaty exemption that reduces or modifies the taxation of income from dependent personal services, pensions..."
From here:
http://www.irs.gov/Individuals/International-Taxpayers/Claiming-Tax-Treaty-Benefits [nofollow] Both my employee and employer contributions are associated with 'dependent personal services' while interest/dividend/cap gain accumulation falls within 'pension.' Not filing 8833 seems to jibe with the advice from the IRS in London given to another poster on these forums with my exact situation.
Or am I missing something?