Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Double Taxation Relief Manual

New Zealand: Pensions

All pensions, including those paid in respect of government services and social security pensions paid to a resident of the United Kingdom from sources in New Zealand, are exempt from New Zealand tax and may be taxed in the United Kingdom in accordance with United Kingdom domestic law (Article 19 of the agreement).