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HMRC internal manual

International Manual

Double Taxation Agreements: Isle of Man: Income from a UK source paid to a resident of the Isle of Man - UK government pensions

1955 arrangement-effective to 5 April 2009

Paragraph 6 ‘Governmental functions’ makes no provision for relief from UK tax of UK government pensions, and there is therefore no relief in their regard.

Effects of the amended arrangement-with effect from 6 April 2009

The amended arrangement allows for full relief from UK tax for UK government & local authority pensions.

However, no relief is due, and the above pensions remain fully chargeable to UK tax, if the individual is Not Resident in the UK and Resident but Not Ordinarily Resident in the Isle of Man.

If in any doubt or difficulty, please submit the case to PT International Advisory (DT), Room 240 St John’s House, Merton Road, Liverpool L75 1BB.