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HMRC internal manual

Employment Income Manual

Social security pensions: pensioners outside the UK

A pensioner is not entitled to increases in pension while he or she is living abroad unless the country in which he or she lives

  • is a member of the European Community, or
  • has a reciprocal arrangement with the United Kingdom.

If he or she does not live in such a country the only entitlement is to the rate of pension payable when he or she left the United Kingdom or, if later, the date on which he or she became entitled to the pension.

Before assessing a non-resident pensioner see EP8288.