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HMRC internal manual

International Manual

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

Hong Kong Sterling Safeguard Pensions

These payments are broadly similar to Supplementary Pensions for Overseas Service (See INTM343050 and are paid to former employees of the Government of Hong Kong.

HKSS 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.