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

HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Singapore: Pensions and annuities

Pensions in consideration of past employment (other than government service pensions), payments made under the social security legislation of Singapore and any annuity paid to a United Kingdom resident individual, who is subject to tax in the United Kingdom on the payments, are not taxable in Singapore (Article 18).