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HMRC internal manual

International Manual

From
HM Revenue & Customs
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DT Agreements: Austria - Income from a UK source paid to a resident of Austria

UK Government pensions paid to a resident of Austria (Article 19)

Under Article 19(1) there is full relief in respect of a UK government or localauthority pension only if the recipient is a national of Austria and is nota UK national.

See INTM343020 for guidance on government pensions.