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HMRC internal manual

International Manual

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

UK Government pensions paid to a resident of Netherlands

Relief from UK tax is available only if the pensioner is both a national and residentof the Netherlands. See Article 19.

Where the person does not qualify for relief from UK tax they should be advised toapproach the tax authorities of the Netherlands to discuss the availability of creditagainst Netherlands tax for the UK tax charged on their pension.

Under the terms of Article 22(2) of the DTA the Netherlands will take such income intoaccount when calculating the appropriate total charge to tax in the Netherlands inaccordance with Netherlands law.

You should not comment on the potential liability to Netherlands tax of any resident ofthe Netherlands.