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HMRC internal manual

Double Taxation Relief Manual

Guernsey: double taxation agreement, Article 5A: Pensions

This provision applies from 1 January 2010 in Guernsey and from 6 April 2010 in the United Kingdom:

5A.Subject to the provisions of paragraph 6, pensions and other similar remuneration paid to an individual who is a resident of one of the territories shall be taxable only in that territory.