SolvedDT9890 | Double Taxation Relief Manual: Ireland: government remuneration and pensions
From HM Revenue & Customs · Double Taxation Relief Manual
The following chart sets out the treatment of remuneration and pensions paid by or out of funds created by the United Kingdom or Ireland or a local authority in respect of services rendered to one or other of the two countries in the discharge of functions of a governmental nature (Article 18). It illustrates the differing treatment depending on the nationality (see DT9876) of the individual receiving the remuneration or pension. The chart does not apply to remuneration or pensions paid in respect of services rendered in connection with any trade or business; the provisions of Article 15 (Remuneration) or Article 17 (Pensions) apply in these circumstances.
1999-00 and later years
INCOME PAID FROM THE UNITED KINGDOM
| - | PAID TO A RESIDENT OF IRELAND WHO IS NOT AN IRISH NATIONAL | PAID TO A RESIDENT OF IRELAND WHO IS NOT AN IRISH NATIONAL | PAID TO A RESIDENT OF IRELAND WHO IS AN IRISH NATIONAL | PAID TO A RESIDENT OF IRELAND WHO IS AN IRISH NATIONAL |
|---|---|---|---|---|
| - | Chargeable in the UK | Chargeable in Ireland | Chargeable in the UK | Chargeable in Ireland |
| Government remuneration – services rendered in Ireland | On the full amount | Not chargeable | Not chargeable | On the full amount |
| Government remuneration – services rendered elsewhere | On the full amount | Not chargeable | On the full amount | Not chargeable |
| Government pension | On the full amount | Not chargeable | Not chargeable | On the full amount |
INCOME PAID FROM IRELAND
| - | PAID TO A RESIDENT OF THE UK WHO IS NOT A UK NATIONAL | PAID TO A RESIDENT OF THE UK WHO IS NOT A UK NATIONAL | PAID TO A RESIDENT OF THE UK WHO IS A UK NATIONAL | PAID TO A RESIDENT OF THE UK WHO IS A UK NATIONAL |
|---|---|---|---|---|
| - | Chargeable in the UK | Chargeable in Ireland | Chargeable in the UK | Chargeable in Ireland |
| Government remuneration – services rendered in United Kingdom | Not chargeable | On the full amount | On the full amount | Not chargeable |
| Government remuneration – services rendered elsewhere | Not chargeable | On the full amount | Not chargeable | On the full amount |
| Government pension | Not chargeable | On the full amount | On the full amount | Not chargeable |