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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Chile: Pensions and pension contributions

Pensions arising in Chile and paid to residents of the UK are taxable only in Chile.

A resident of the UK may get relief from UK tax for pension contributions paid to a pension plan that is recognised for tax purposes in Chile provided that the individual was making regular contributions to that pension plan before becoming resident in the UK. The criteria for obtaining relief are listed in Article 17(3).