Re: Foreign Pension Income
It sounds like you're talking about the remittance basis.
This only applies if the client has unremitted foreign income and gains of less than £2,000 in a single tax year. If this is the case, and your client doesn't remit the Canadian overseas pension to the UK (and there is no other unremitted foreign income or gains which would mean the £2,000 limit is exceeded, then the Canadian pension wouldn't be taxable in the UK.
If this £2,000 figure is likely to be breached then you may find HMRC's internal manual and the relevant section on Canadian pension income and double taxation of interest. It's available here:
https://www.gov.uk/hmrc-internal-manuals/double-taxation-relief/dt4610#:~:text=Article 17 of the agreement,only in the United Kingdom
Hope that's helpful in clarifying matters.
Re: Joining AAT from ACCA
You can apply for exemptions from three units of our Professional Diploma in Accounting.
Alternatively, anyone who has completed the ACCA Diploma in Accounting and Business (Papers F1, F2, F3 and two papers from F6, F8, and F9) within the last three years, is eligible to apply for full AAT membership.
You will need to email a scanned copy of your certificate to
to gain an exemption.
Our Customer Support team will confirm the eligibility of your exemption, provide details as to how you can register and pay any exemption fee.
Hope that's of some help.