This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

International Manual

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.