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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Sweden: Government pensions

The following is the treatment of governmental and local authority pensions under the agreement.

Pensions paid by the United Kingdom Government or a local authority for services to the Government or local authority are taxable only in the United Kingdom, execept, where the recipient is a resident and a national of Sweden, in which case such pensions are taxable only in Sweden.

Pensions paid by the Swedish Government or a local authority for services to the Government or local authority are taxable only in Sweden except where the recipient is a resident of the United Kingdom and a United Kingdom national, in which case such pensions are taxable only in the United Kingdom (Article 19(2)).