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HMRC internal manual

International Manual

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

Other income paid to a resident of France

Relief is available for ‘other income’ under the terms of Article 22 (Income not expressly mentioned) of the DTA.

State Pensions, Incapacity Benefit and DWP Financial Assistance Scheme payments can be relieved from UK tax under the provisions of this article.