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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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DT Agreements: Norway - Income from a UK source paid to a resident of Norway

UK pensions and annuities paid to a resident of Norway (Article 18)

Before 6 April 2001 - 1985 Convention

Full relief is available in respect of:

  • pensions paid in consideration of past employment
  • annuities

After 6 April 2001 - 2000 Convention

Full relief is available in respect of:

  • pensions paid in consideration of past employment
  • annuities