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HMRC internal manual

International Manual

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

UK government pensions paid to a resident of Japan (Article 20)

Under Article 20(1) there is full relief in respect of a UK governmentor local authority pension only if the recipient is either:

  • a national of Japan, or
  • admitted to Japan for permanent residence.