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HMRC internal manual

International Manual

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

UK government pensions paid to a resident of Jamaica

Article 13 provides for government pensions to be taxed only in theUK. No relief is available.

Article 13 is limited in its scope and refers only to pensions which are paid by centralgovernment, such as pensions paid in respect of past employment by the armedforces or the civil service. So pensions paid in respect of employment by localauthorities and similar bodies can be considered under Article 14:’Pensions’ INTM354945

For further information about the different treatment of Government and Non-Governmentpensions see also INTM343020.