DT1927 | Non-residents: UK income: Pensions: Government etc pensions

In general, pensions paid by the United Kingdom Government or a United Kingdom local authority to a resident of an agreement country are taxable in the United Kingdom, but refer to the relevant double taxation agreement to see whether the circumstances of a particular pensioner might entitle him to exemption from United Kingdom tax. The collection of UK DTAs is available at Tax treaties - GOV.UK (www.gov.uk).Where there is doubt as to whether the payer of the pension is the United Kingdom Government or a local authority, for example where it is paid by a statutory body such as an Area Health Authority, or where it is paid in connection with a trade or business carried on by the Government or local authority, refer to the Tax Treaty Team ([email protected]).