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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Norway: alimony and similar payments

Alimony or maintenance paid to a resident of the United Kingdom is exempt from tax in Norway unless the payer of the alimony or maintenance is not entitled to deduct the payments in computing his or her taxable income in Norway (Article 17(3)).

Since Norway, under its domestic law, gives relief to the Norwegian resident who makes such periodic alimony payments under an agreement, alimony payments paid to a resident of the United Kingdom will generally be taxable only in the United Kingdom.