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HMRC internal manual

International Manual

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)
  • annuities

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.