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HMRC internal manual

International Manual

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

UK pensions and annuities paid to a resident of Pakistan

Article 19 provides for full relief from UK tax of all pensions that are paid inconsideration of past employment and annuities, other than governmentpensions (see INTM359250), paid from a UK source to aresident of Pakistan.

There is no relief available for State Pensions.