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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Double Taxation Relief Manual: Guidance by country: Oman: Pensions and Annuities

Occupational pensions and employer provided annuities paid to a United Kingdom resident from a source in Oman are exempt from Omani tax under Article 18.

Similarly, social security pensions paid from Oman to a United Kingdom resident are taxable only in the United Kingdom (Article 22(1)).