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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Sweden: Other pensions

United Kingdom source pensions

If the recipient is a resident of Sweden but a national of the United Kingdom, such pensions are taxable in the United Kingdom subject to a deduction of one-fifth. If the recipient is a resident of Sweden and a Swedish national, such pensions, including Social Security pensions, are taxable only in Sweden.

Swedish source pensions

If the recipient is a resident of the United Kingdom, but a Swedish national, such pensions are taxable in Sweden, subject to a deduction of one-fifth. The whole pension is taxable in the United Kingdom, subject to the application of the remittance basis if the recipient is not domiciled in the United Kingdom and claims such treatment or to the one-tenth deduction under section 575(2) of ITEPA 2003 with credit for any Swedish tax paid. If the recipient is a resident of and a national of the United Kingdom, the pensions, including Swedish Social Security pensions, are taxable only in the United Kingdom (Article 18).