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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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DT: Jamaica: double taxation agreement, Article 14: Pensions

  1. Any pension (other than a pension of the kind referred to in paragraph (1) of Article 13) and any annuity, derived from sources within Jamaica by an individual who is a resident of the United Kingdom and subject to United Kingdom tax in respect thereof, shall be exempt from Jamaican tax.

  2. Any pension (other than a pension of the kind referred to in paragraph (1) of Article 13) and any annuity, derived from sources within the United Kingdom by an individual who is a resident of Jamaica and subject to Jamaican tax in respect thereof shall be exempt from United Kingdom tax.

  3. The term `annuity` means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time, under an obligation to make the payments in return for adequate and full consideration in money or money’s worth.