INTM343080 | DT applications and claims - Types of income: Pensions and Annuities

From HM Revenue & Customs · International Manual

Wounds and Disability pensions

Certain types of wounds and disability pensions are “non-liable” and are exempt from UK income tax (UKIT) under ITEPA03/S641. It is not necessary for you to exempt them from UKIT under the terms of a Double Taxation Agreement (DTA).