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HMRC internal manual

International Manual

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

UK government pensions paid to a resident of Iceland (Article 19)

Under Article 19(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 Iceland, and
  • resident in Iceland.