Per Article 18 (5) (a) of the US-UK tax treaty:
In order for a US taxpayer to deduct contributions to a UK pension plan, the taxpayer must be living and working in the UK.
References:
https://www.irsstreamlinedprocedures.com/uk-pension-us-tax-treatment/
https://www.hrblock.com/expat-tax-preparation/resource-center/country/united-kingdom/uk-pension-sche...
https://www.thetaxadviser.com/issues/2020/may/foreign-pension-plans-us-uk-tax-treaty.html
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
