before going any further, it is imperative to understand whether you have documented evidence whether the pension would be taxed by the UK if you resided in the UK. Remember, paragraph 1a states that the pension is taxed, so i am not understanding what you are trying to prove.
documented evidence' to me would be a letter from the Pension fund or something on their website stating such.
Just because they are not withholding UK tax isn't enough evidence.
again, the US takes the position that all your worldwide income is subject to US tax, so even if the UK doesn't tax the pension if you were a resident of the UK it doesn't mean that the US wouldn't tax the same payment if you are a resident of the US.
I am unable to assist further unless you have obtained documentation of whether the UK taxes this pension so that we are dealing with facts.
,maybe the reason you can't find what you are seeking, is that the pension is taxable?????
