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HMRC internal manual

International Manual

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

No relief from UK tax is available under the terms of Article 17 of the DTA for pensions (including Government Pensions) in consideration of past employment and annuities that are paid to a resident of Hong Kong

Equally no relief is available in respect of:

  • State Pensions
  • Incapacity Benefit
  • Lump sum payments