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HMRC internal manual

International Manual

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

UK pensions/annuities paid to a resident of France

Full relief from UK tax is available under the terms of Article 18 of the DTA for

  • pensions in consideration of past employment
  • annuities

that are paid to a resident of France.

Relief from UK tax on

  • State Pensions
  • Incapacity Benefit
  • DWP Financial Assistance Scheme payments

is available under the terms of Article 22 (Other income) of the DTA.