DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus
UK pensions/annuities paid to a resident of Cyprus (Article 19)
There is a ‘subject to tax’ condition in Article 19 of the DTA. See INTM332200 for an explanation of ‘subject to tax’.
Providing that a resident of Cyprus is subject to tax on the income in Cyprus, full relief from UK tax is available under the terms of Article 19 for
- State Pensions
- Pensions paid by the UK Government and UK local authorities
- DWP Financial Assistance Scheme payments
that are paid to a resident of Cyprus.
See also INTM348060 ‘Special Tax Benefits’.