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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 government pensions paid to a resident of Malta (Article 19)

Under Article 19(2)(b) there is full relief in respect of a pensionthat is paid for service to, or employment by, the UK government or a local authority inthe UK but only if the recipient is both

  • a national of Malta, and
  • resident in Malta.

See INTM343020 and INTM343030for information about what is meant by the term “Government pension”.