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HMRC internal manual

International Manual

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

UK pensions and annuities paid to a resident of Jamaica

Article 14 provides for full relief for pensions and annuities paid from UK sources, providedthat the pension or annuity is subject to tax in Jamaica.

See INTM332200 for an explanation of ‘subject totax’.