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HMRC internal manual

International Manual

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

UK pensions/annuities paid to a resident of Italy

Full relief from UK tax is available under the terms of Article 18 of the DTA for pensions in consideration of past employment and annuities that are paid to a resident of Italy.

Relief from UK tax on

  • State Pensions
  • Incapacity Benefit
  • DWP Financial Assistance Scheme payments

is available under the terms of Article 22 of the DTA.