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HMRC internal manual

Double Taxation Relief Manual

Finland: Pensions

Pensions paid in consideration of past employment which arise in Finland and are paid to a United Kingdom resident recipient are taxable only in Finland (Article VIII of the fifth amending agreement - see DT7154). The same applies to all forms of annuity paid to United Kingdom resident individuals. Previously such pensions and annuities had been taxable only in the taxpayer’s country of residence, i.e. in the United Kingdom.

Similarly all benefits (including pensions) paid to United Kingdom residents under the Finnish social security legislation are taxable only in Finland f

For years 1998-99 both countries could tax such payments with the United Kingdom allowing credit for the Finnish tax paid.