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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Malawi: Government pensions

Normally, pensions paid to a United Kingdom resident by the government of Malawi for services rendered to the government of Malawi are exempt from United Kingdom tax. Certain conditions have, however, to be fulfilled for this exemption to be given and reference should be made to Article 8(2).

See INTM163200 as regards the continuation of the exemption for certain government pensions following the transfer of the responsibility for their payment from the government of Malawi to the United Kingdom government and also the circumstances in which exemption from United Kingdom tax on a pension in respect of services with the government of Malawi is extended to all colonial service pensions received by the claimant.