DT Agreements: Italy - Income from a UK source paid to a resident of Italy
Other income paid to a resident of Italy
Relief is available under the terms of Article 22 of the convention for any income that is not expressly mentioned elsewhere in the convention.
No relief can be allowed under the terms of this article for income that is paid out of trusts or during the administration period of a UK estate.
State Pension, Incapacity Benefit and DWP Financial Assistance Scheme payments can be relieved from UK tax under the provisions of this article.