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HMRC internal manual

International Manual

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

UK pensions and annuities paid to a resident of Ireland

Article 17 provides for full relief from UK tax of all pensions and annuities other than government pensions paid from a UK source to a resident of Ireland.

Full relief in respect of State Pension, Incapacity Benefit and DWP Financial Assistance Scheme payments can be given under Article 20: ‘Income not expressly mentioned’.