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HMRC internal manual

International Manual

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

UK Pensions/annuities paid to a resident of Austria (Article 18)

Full relief from UK income tax is available for

  • pensions in consideration of past employment
  • annuities

paid to a resident of Austria.

See INTM346009 about government pensions.

State Pension is relievable under the ‘other income’ article - see INTM346010.

DWP Financial Assistance Scheme payments are also relievable from UK income tax under the terms of Article 22.