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HMRC internal manual

International Manual

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

Other income paid to a resident of Netherlands

Relief is available for ‘other income’ under the terms of Article 21 (Income not expressly mentioned) of the DTA.

No relief can be allowed under the terms of this article for income that is paid out of trusts.

Payments of State Pensions, Incapacity Benefit and DWP Financial Assistance Scheme payments can be relieved from UK tax under the provisions of this article.