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HMRC internal manual

International Manual

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

UK government pensions paid to a resident of Finland (Article 20)

Under Article 20(2)(b) there is full relief in respect of a UKgovernment or local authority pension but only if the recipient is both

  • a national of Finland, and
  • resident in Finland.