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HMRC internal manual

International Manual

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

State Pension and Incapacity Benefit

Relief for State Pension can be allowed under Article 14 provided thatthe NIRP is subject to tax in Jamaica.

Relief for Incapacity Benefit can be allowed under Article 21 ‘Income not expresslymentioned’ provided that the Incapacity Benefit is subject to tax inJamaica.

See INTM332200 for an explanation of ‘subject totax’.