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HMRC internal manual

International Manual

DT Agreements: Australia - Income from a UK source paid to a resident of Australia

State Pension

Important: For pensions paid from 1 July 2006 see INTM345945

From 1 July 2004: Article 17 of the 2003 Convention

Full relief is available under this Pensions and annuities Article of the convention.

Before 1 July 2004: Article 14 of the 1968 Agreement

Full relief is available under this Pensions and purchased annuities Article of theagreement.