INTM343040 | DT claims and applications - Types of income: Pensions and Annuities
From HM Revenue & Customs · International Manual
Government or Non-Government
There is a list below to help you identify whether pensions are Government or Non-Government for the purposes of the pensions articles of the Double Taxation Agreements (DTAs).
If you are dealing with a claim or application for exemption from UK tax in respect of any pension and you are in doubt whether the pension is Government or Non-Government, refer the file to SPT PTI Advisory.
| - | Government or Non-Government | Note |
|---|---|---|
| Armed Forces (Army, Navy and Air Force) | Government | - |
| Army Officers Widows Pension Fund | Government | - |
| Army Widows and Orphans Fund | Government | - |
| Atomic Energy Authority | Non-Government | - |
| Bank of England | Non-Government | - |
| British Coal | Non-Government | - |
| British Council Superannuation Fund | Non-Government | - |
| British Museum | Government | - |
| CAPITA | - | Note 4 |
| Civil Aviation Authority | Non-Government | - |
| Civil Service | Government | - |
| Commonwealth War Graves Commission (formerly Imperial War Graves Commission) | Non-Government | - |
| Environment Agency | Non-Government | - |
| Fire Brigade - paid directly by a Local Authority | Government | Note 3 |
| Fire Brigade - paid by a Fire Authority (Fire Fighter's Pension Scheme) | Government | - |
| Forestry Commission | Government | - |
| Hong Kong Sterling Safeguard | Non-Government | - |
| House of Commons Members Fund | Non-Government | - |
| Indian Pensions | Part Government and part Non-Government | - |
| Indian Army Pensions | Non-Government | - |
| Joint Matriculation Board | Non-Government | - |
| Lighthouse Service (Trinity House) | Non-Government | - |
| Local Authority (excluding those for trading activities such as Water Board, CEGB) | Government | Note 3 |
| London Pensions Fund Authority, where paid for employment with former GLC or ILEA. | Government | Note 3 |
| London Transport Executive | Non-Government | - |
| Metropolitan Police Fund | Government | Note 3 |
| NAAFI | Non-Government | - |
| National Assembly for Wales (Assembly Members) | Non-Government | - |
| National Assembly for Wales (employees) | Government | - |
| National Health Service - paid by NHSBSA, CAPITA, the Paymaster Generals Office or Scottish Public Pensions Agency (SPPA) | Non-Government | Note 1 |
| National Heath Service - paid by a Local Authority | Government | Note 3 |
| National Insurance Retirement pension | Non-Government | - |
| National Savings Bank | Government | Note 3 |
| National Environment Research Council | Non-Government | - |
| Northern Ireland Assembly - employees | Government | - |
| Northern Ireland Assembly - members (MLA's) | Non-Government | - |
| Northern Ireland Government pensions | Government | Note 3 |
| Palestine Govt | Non-Government | - |
| Parliamentary Contributory Fund (Parliamentary Pension & Salary Acts 1972, 1976, 1978) | Non-Government | - |
| Police Pensions (incl.Metropoliatan Police Fund pensions and Transport Police pensions) | Government | Note 3 |
| Port of London Authority | Non-Government | - |
| Post Office | Non-Government | - |
| RIC (Royal Irish Constabulary) | Government | - |
| RUC (Royal Ulster Constabulary) | Government | Note 3 |
| Royal Engineers Officers' Widows Society | Non-Government | - |
| Royal Household (Privy Purse) | Non-Government | - |
| Royal Warrant Widows | Non-Government | Note 2 |
| Scottish Education Dept paid by Scottish Office Annuation Division | Government | - |
| Scottish Assembly (Members - MSP's) | Non-Government | - |
| Scottish Assembly employees | Government | - |
| Scottish Executive | Government | - |
| Social Workers Pension Fund | Non-Government | - |
| Stevenage Development Corpn | Non-Government | - |
| Supplementary Indian Government | Non-Government | - |
| Supplementary Pension for Overseas Service (SPOS) paid by Crown Agents | Non-Government | - |
| TAVR Association Pensions paid by the Council of the Territorial Auxiliary and Volunteer Reserve Association Retirement and Death Benefits Plan | Non-Government | - |
| Teachers pensions - general | Government | Note 3 |
| Teachers pensions - paid for service to a private or independent school | Non-Government | - |
| Universities Superannuation Scheme Ltd | Non-Government | - |
| Western Health and Social Services Board | Non-Government | - |
| Widows and widowers of persons whose service was "in the discharge of functions of a goverrmental nature" - paid by Central Government | Government | Note 3 |
| Widows and widowers of persons whose service was "in the discharge of fucntions of a govermental nature" - paid by Local Authority of the Government of Northern Ireland | Government | Note 3 |
Notes
1 - For claims under Germany and Yugoslavia DTAs this is a Government type pension.
2 - Refer to Technical Advice Group any claims under the Germany and Yugoslavia DTAs.
3 - This pension is "Non-Government" if the claim is under the DTA with
Antigua (Subject to tax condition in treaty)
Barbados (Subject to tax condition in treaty)
Belize (Subject to tax condition in treaty)
Brunei (Subject to tax condition in treaty)
Burma (Subject to tax condition in treaty)
Greece (Subject to tax condition in treaty)
Grenada (Subject to tax condition in treaty)
Israel (Subject to tax condition in treaty)
Jamaica (Subject to tax condition in treaty)
Kenya
Kiribati (Subject to tax condition in treaty)
Malawi (Subject to tax condition in treaty)
Montserrat (Subject to tax condition in treaty)
Namibia (Subject to tax condition in treaty)
St Kitts & Nevis (Subject to tax condition in treaty)
Sierra Leone (Subject to tax condition in treaty)
Solomon Islands (Subject to tax condition in treaty)
South Africa (Subject to tax condition in treaty - but only until 5 April 2003. After 5 April 2003 this is a Government pension)
Swaziland
Tuvalu (Subject to tax condition in treaty)
Zambia (Subject to tax condition in treaty)
In all cases you should refer to the guidance dealing with the country in question.
4 - CAPITA is a private company that has won a number of contracts to pay pensions to public sector workers. Care will be needed where an application for relief from UK tax shows CAPITA as the payer of the pension.