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
- 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.