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INTM343070 | DT applications and claims - Types of income: Pensions and Annuities

From HM Revenue & Customs · International Manual

War Widows’ pensions

Pensions paid to war widows are “non-liable” and exempt from UK income tax (UKIT) under the provisions of ITEPA03/S639. It is not necessary for you to exempt them from UKIT under the terms of a Double Taxation Agreement (DTA).