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HMRC internal manual

International Manual

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

UK pensions/annuities paid to a resident of Germany

Full relief from UK tax is available under Article X for pensions and annuities that are paid to a resident of Germany. This includes DWP Financial Assistance Scheme payments. There is a ‘subject to tax’ condition - see INTM162090 for an explanation of ‘subject to tax’.