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HMRC internal manual

International Manual

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

UK pensions/annuities paid to a resident of New Zealand (Article 19)

Full relief from UK tax is available for

  • pensions in consideration of past employment (including trivial commutation lump sums
  • annuities
  • State Pensions
  • Pensions paid by the UK Government and local authorities.

However, there is no relief for Incapacity Benefit or for DWP Financial Assistance Scheme payments.