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HMRC internal manual

International Manual

HM Revenue & Customs
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DT applications and claims - Types of income: Pensions and Annuities

Supplementary Pension for Overseas Service

The Crown Agents pay these pensions to people who have worked for the governments of some overseas countries. SPOS pensions are

  • Paid out of UK funds.
  • Paid in addition to the person’s basic pension entitlement.
  • Liable to UK tax.

Relief from UK tax may be allowed under the terms of the general pension article of a double taxation treaty.

As with other pensions that are paid to someone who has spent their working life outside the UK the basic pension is not liable to UK tax see INTM343110.