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HMRC internal manual

International Manual

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

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UK pensions/annuities paid to a resident of Netherlands

Full relief from UK tax is available under the terms of Article 18 of the DTA for

  • pensions in consideration of past employment
  • annuities

that are paid to a resident of Netherlands.

However, because of the provisions at Article 18(2), no relief isavailable where the payments are made in consideration of past employment but are not”periodical”. You should refer any cases of doubt or difficulty to DTTA.

Relief from UK tax on

  • State Pensions
  • Incapacity Benefit

is available under the terms of Article 21 (Other income) of the DTA.