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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Norway: government pensions

A Norwegian government or local authority pension paid to a resident of the United Kingdom is taxable only in Norway if paid in respect of services rendered to that country (Article 18(2)(a) of the agreement).

However, a Norwegian government or local authority pension paid to an individual who is both a resident and a national of the United Kingdom is taxable only in the United Kingdom.