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
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.