SolvedDT4853 | Double Taxation Relief Manual: Chile: Notes
From HM Revenue & Customs · Double Taxation Relief Manual
Pension contributions (Article 17)
A resident of the UK may get relief from UK tax for pension contributions paid to a pension plan that is recognised for tax purposes in Chile provided that the individual was making regular contributions to that pension plan before becoming resident in the UK. The criteria for obtaining relief are listed in Article 17(3).
Other income (Article 20)
Article 20(3) provides that income of a UK resident which is not dealt with elsewhere in the convention and which arises in Chile may be taxed in Chile.