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HMRC internal manual

International Manual

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

  • pensions
  • annuities
  • 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’.