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HMRC internal manual

International Manual

DT claims and applications - Types of income: Pensions and Annuities

Government or Non-Government

There is a list below to help you identify whether pensions are Government or Non-Government for the purposes of the pensions articles of the Double Taxation Agreements (DTAs).

If you are dealing with a claim or application for exemption from UK tax in respect of any pension and you are in doubt whether the pension is Government or Non-Government, refer the file to Technical Advice Group.

Armed Forces (Army, Navy & Air Force) Government  
Army Officers Widows Pension Fund Government  
Army Widows & Orphans Fund Government  
Atomic Energy Authority Non-Government  
Bank of England Non-Government  
British Coal Non-Government  
British Council Superannuation Fund Non-Government  
British Museum Government  
CAPITA   Note 4
Civil Aviation Authority Non-Government  
Civil Service Government  
Commonwealth War Graves Commission (formerly Imperial War Graves Commission) Non-Government  
Environment Agency Non-Government  
Fire Brigade - paid directly by a Local Authority Government Note 3
Fire Brigade - paid by a Fire Authority (Fire Fighter’s Pension Scheme) Government  
Forestry Commission Government  
Hong Kong Sterling Safeguard Non-Government  
House of Commons Members Fund Non-Government  
Indian Pensions Part Government  
& part Non-Government      
  Indian Army Pensions Non-Government  
  Joint Matriculation Board Non-Government  
  Lighthouse Service (Trinity House) Non-Government  
  Local Authority (excluding those for trading activities such as Water Board, CEGB) Government Note 3
  London Pensions Fund Authority, where paid for employment with former GLC or ILEA. Government Note 3
  London Transport Executive Non-Government  
  Metropolitan Police Fund Government Note 3
  NAFFI Non-Government  
  National Assembly for Wales (Assembly Members) Non-Government  
  National Assembly for Wales (employees) Government  
  National Health Service    
  • paid by CAPITA or the Paymaster Generals Office
  • paid by a Local Authority Non-Government
Government Note 1
Note 3      
  National Insurance Retirement pension Non-Government  
  National Savings Bank Government Note 3
  National Environment Research Council Non-Government  
  Northern Ireland Assembly - employees Government  
  Northern Ireland Assembly - members (MLA’s) Non-Government  
  Northern Ireland Government pensions Government Note 3
  Palestine Govt Non-Government  
  Parliamentary Contributory Fund (Parliamentary Pension & Salary Acts 1972, 1976, 1978) Non-Government  
  Police Pensions (including Metropolitan Police Fund pensions and Transport Police pensions) Government  
  Note 3    
  Port of London Authority Non-Government  
  Post Office Non-Government  
  RIC (Royal Irish Constabulary) Government  
  RUC (Royal Ulster Constabulary) Government Note 3
  Royal Engineers Officers’ Widows Society Non-Government  
  Royal Household (Privy Purse) Non-Government  
  Royal Warrant Widows Non-Government Note 2
  Scottish Education Dept    
paid by Scottish Office Superannuation Division Government    
  Scottish Assembly (Members - MSP’s) Non-Government  
  Scottish Assembly employees Government  
  Scottish Executive Government  
  Social Workers Pension Fund Non-Government  
  Stevenage Development Corpn Non-Government  
  Supplementary Indian Government Non-Government  
  Supplementary Pension for Overseas Service (SPOS) paid by Crown Agents Non-Government  
  TAVR Association Pensions paid by the Council of the Territorial Auxiliary and Volunteer Reserve Association Retirement and Death Benefits Plan Non-Government  
  Teachers pensions    
  • general
  • paid for service to a private or independent school Government
Non-Government Note 3    
  Universities Superannuation Scheme Ltd Non-Government  
  Western Health & Social Services Board Non-Government  
  Widows and widowers of persons whose service was “in the discharge of functions of a governmental nature”    
  • paid by Central Government
  • paid by a Local Authority or the Government of Northern Ireland. Government
Government Note 3


  1. For claims under Germany and Yugoslavia DTAs this is a Government type pension.
  2. Refer to Technical Advice Group any claims under the Germany and Yugoslavia DTAs.
  3. This pension is “Non-Government” if the claim is under the DTA with
* Antigua (Subject to tax condition in treaty)
* Barbados (Subject to tax condition in treaty)
* Belize (Subject to tax condition in treaty)
* Brunei (Subject to tax condition in treaty)
* Burma (Subject to tax condition in treaty)
* Greece (Subject to tax condition in treaty)
* Grenada (Subject to tax condition in treaty)
* Israel (Subject to tax condition in treaty)
* Jamaica (Subject to tax condition in treaty)
* Kenya
* Kiribati (Subject to tax condition in treaty)
* Malawi (Subject to tax condition in treaty)
* Montserrat (Subject to tax condition in treaty)
* Namibia (Subject to tax condition in treaty)
* St Kitts & Nevis (Subject to tax condition in treaty)
* Sierra Leone (Subject to tax condition in treaty)
* Solomon Islands (Subject to tax condition in treaty)
* South Africa (Subject to tax condition in treaty - but only until 5 April 2003. After 5 April 2003 this is a Government pension)
* Swaziland
* Tuvalu (Subject to tax condition in treaty)
* Zambia (Subject to tax condition in treaty)

In all cases you should refer to the guidance dealing with the country in question.

  1. CAPITA is a private company that has won a number of contracts to pay pensions to public sector workers. Care will be needed where an application for relief from UK tax shows CAPITA as the payer of the pension.