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HMRC internal manual

International Manual

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

Wounds and Disability pensions

Certain types of wounds and disability pensions are “non-liable” and are exempt from UK income tax (UKIT) under ITEPA03/S641. It is not necessary for you to exempt them from UKIT under the terms of a Double Taxation Agreement (DTA).