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HMRC internal manual

Double Taxation Relief Manual

Jersey: double taxation agreement, Article 5A: Pensions

This provision applies from 1 January 2011 in Jersey and from 6 April 2011 in the United Kingdom:

5A. Subject to the provisions of paragraph 6, pensions and other similar remuneration paid to an individual who is a resident of one of the territories shall be taxable only in that territory.