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HMRC internal manual

Double Taxation Relief Manual

Iceland: Pensions, social security payments

The agreement provides that Icelandic pensions (other than those paid in respect of government service), annuities, social security payments or alimony which are paid to a resident of the United Kingdom may be taxed only in the United Kingdom (Article 18).

However, alimony shall be taxed in Iceland if the payer is an Icelandic resident and the alimony is not allowable as a relief to the payer.