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HMRC internal manual

International Manual

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

UK pensions/annuities paid to a resident of Malta (Article 18)

Full relief from UK tax is available for

  • pensions in consideration of past employment (including trivial commutation lump sums
  • annuities

Relief from UK tax for

  • State Pensions
  • Incapacity Benefit
  • DWP Financial Assistance Scheme payments

is available under the terms of the Other Income Article - see INTM357050