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HMRC internal manual

International Manual

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

Other UK income paid to a resident of Austria (Article 22) - NIRP and IncapacityBenefit are included

A State Pension is relievable from UK income tax under Article 22 (other income).

Incapacity Benefit is also relievable from UK income tax under the terms of Article 22.