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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 government pensions paid to a resident of Norway (Article 19)

Before 6 April 2001 - 1985 Convention

Under Article 19(2)(b) there is full relief in respect of a UK governmentor local authority pension but only if the recipient is both

  • a national of Norway, and
  • resident in Norway.

After 6 April 2001 - 2000 Convention

Under Article 19(2)(b) there is full relief in respect of a UK governmentor local authority pension but only if the recipient is both

  • a national of Norway, and
  • resident in Norway.