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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Zimbabwe: Pensions

A pension paid to a United Kingdom resident from a source in Zimbabwe in consideration of past employment or services in Zimbabwe is exempt from United Kingdom tax. Similarly, an annuity paid to a United Kingdom resident from a source in Zimbabwe is not taxable in the United Kingdom (Article 19(1)).

A pension paid by the Zimbabwe government, or a local authority in Zimbabwe, in respect of services rendered to the government or local authority, is taxable only in Zimbabwe, unless the recipient is both a resident and a national of the United Kingdom and was subject to United Kingdom tax immediately prior to the cessation of the services to which the pension relates. In these circumstances the pension is taxable only in the United Kingdom.