Pensions paid to non-residents
06 Jun, 2018
The HMRC Double Taxation Relief Manual sets out the overall principles to be applied in respect of pension income.
'Pensions, other than Government pensions, paid in consideration of past employment to a resident of a country with which the United Kingdom has a double taxation agreement, are normally taxable only in the country of which the pensioner is a resident,
but there are exceptions to this.