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HMRC internal manual

International Manual

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

UK government pensions paid to a resident of Pakistan (Article 20)

Full relief in respect of a government pension is available

only toan individual who is both a resident and a national ofPakistan.

Further information about what constitutes a ‘government pension’ can be foundat INTM343020