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HMRC internal manual

International Manual

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

Other UK income paid to a resident of Japan

Article 23: ‘Income not expressly mentioned’, does not providefor relief in respect of income paid out of trusts.

Full relief can be allowed under Article 23 in respect of:

  • National Insurance Retirement Pensions.
  • Incapacity Benefit.