Help on reporting IRA Distribution to HMRC

Thanks for this great forum.
I'm a dual US/UK citizen who has lived in the UK for the last 5 years. I have only just realised that my 2016/17 IRA distributions must be taxed by HMRC (even if some are still in a US account?). I've paid US tax on them and will apply for Tax Credit on my US 2017 tax return. I am having trouble finding where to report this income on the self assessment (which I'm amending). I've got to the foreign page and it doesn't allow me to put in the 90%, and then the next page is just nonsense, referring only to UK pensions savings. I have the paper foreign income forms, which seem to make sense, but there is no way to attach them to the online self assessment and they are not on the self assessment itself. Does anybody know what I have to do? I'm usually pretty okay with forms, and my situation is not complex so I don't think I need to use an accountant, but am stuck.
Thanks!

Thanks for this great forum.
I'm a dual US/UK citizen who has lived in the UK for the last 5 years. I have only just realised that my 2016/17 IRA distributions must be taxed by HMRC (even if some are still in a US account?). I've paid US tax on them and will apply for Tax Credit on my US 2017 tax return. I am having trouble finding where to report this income on the self assessment (which I'm amending). I've got to the foreign page and it doesn't allow me to put in the 90%, and then the next page is just nonsense, referring only to UK pensions savings. I have the paper foreign income forms, which seem to make sense, but there is no way to attach them to the online self assessment and they are not on the self assessment itself. Does anybody know what I have to do? I'm usually pretty okay with forms, and my situation is not complex so I don't think I need to use an accountant, but am stuck.
Thanks!

As a non-dom you cannot use HMRCs free online software, as it does not support all of the pages. In relation to your question, most folks report periodic IRA distributions on the foreign pages. You'll treaty resource the income on your 2016 and 2017 US returns; and claim a foreign tax credit carryback next year when you file an amended 2016 US return. In future, pay the UK tax by 31 December each year.

If this was not periodic, but was a lump sum distribution, the answer is not as described above.

Thanks for the prompt reply. However, I am not a non dom. I was born in the UK and returned to it permanently 5 years ago, am self employed here, but only recently started withdrawing from my US IRA. I'll switch from FEIE to Foreign Tax Credit with the IRS. I had already submitted my HMRC return online and it seems I must amend online. I guess I'll give them a call and see what they say.

Noted about domicile. Presumably you have already elected on your UK self-assessment return that income & gains within the IRA are not taxable in the UK.

I use professional tax software rather than HMRCs free offering; but believe that there are adequate spaces in HMRCs free service to report foreign pensions. It is not clear why you would not have remembered to pay the UK tax on IRA withdrawals to HMRC by 31 December 2016.

Electing to claim the foreign earned income exclusion by filing IRS Form 2555 may never have produced the optimum result.

Many folks may have non-excluded income such as currently US taxable pension contributions from a non-US employer and want to use foreign tax credits to reduce US tax payable on these kinds of income. Equally, anyone who is a US person with a child may wish to maximise their potential child tax credit refund (a very handy amount of up to $1,000 per child) by not claiming the foreign earned income exclusion. Most importantly for many, as none of us can predict family circumstances, US and non-US tax and exchange rates for all the next 10 years, it is typically prudent to maximise excess foreign tax credit carryovers to future tax years. Because of this uncertainty over each of the next 10 years; it is possible that electing to claim the foreign earned income exclusion - and therefore not optimising foreign tax credit carryovers - could cost real money in any of the next 10 US tax years. (US law allows excess foreign tax credits to carry forward for up to 10 years.)

Yes, I'll definitely switch to Foreign Tax Credit. I only had a very modest UK income so thought FEIE was adequate and simpler. I did not forget to pay UK tax in December 2016. I had no tax liability for the tax year 15/16 as I had made no distributions.
Once again, thanks for the sound advice.

Yes, I'll definitely switch to Foreign Tax Credit. I only had a very modest UK income so thought FEIE was adequate and simpler. I did not forget to pay UK tax in December 2016. I had no tax liability for the tax year 15/16 as I had made no distributions.
Once again, thanks for the sound advice.

To avoid double taxation, it is standard planning to accelerate payment of UK tax to the same calendar year as the income arises.