DT Agreements: Portugal - Income from a UK source paid to a resident of Portugal
UK pensions/annuities paid to a resident of Portugal
Article 17 of the Convention
Full relief from UK tax is available for
- pensions in consideration of past employment (except for UK Government pensions - see INTM359820)
paid to a resident of Portugal.
Relief from UK tax on
- State Pensions
- Incapacity Benefit
is available under the terms of Article 20 (Income not expressly mentioned) of theConvention.