HMRC internal manual

Employment Income Manual

EIM43020 - Residence or employment in the United Kingdom: government or local authority remuneration or pensions

Remuneration or pensions paid out of public funds in respect of services rendered to the government or a local authority in the discharge of functions of a governmental nature, will be taxable only in the State making the payment unless the individual:

  • is a national of the other State and
  • is not a national of the State making the payment.