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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Cayman Islands: Pensions

Pensions paid to residents of the Cayman Islands are taxable only in the Cayman Islands and pensions paid to residents of the United Kingdom are taxable only in the United Kingdom, except where the recipient has not been continuously a resident of either country

1. for a period of 6 years immediately before the commencement of the payment of the pension, or
2. for a period of 6 years immediately before the commencement of the employment to which the pension relates

in which case, the other country may tax the pension.