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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Mongolia: Pensions and annuities

Pensions in consideration of past employment (other than Government service pensions), and any annuities paid to a United Kingdom resident individual, are exempt from tax in Mongolia. Pensions and similar payments made under the Mongolian social security system are, however, taxable only in Mongolia and not in the United Kingdom.

Pensions paid by the Government of Mongolia in respect of services rendered by the individual to that State are also exempt from United Kingdom tax except where the recipient is both a United Kingdom resident and a United Kingdom national.