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HMRC internal manual

International Manual

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

UK State Pension and Incapacity Benefit paid to a resident of Portugal

Full relief of State Pension and Incapacity Benefit is available under the ‘Other Income’ Article 20 (Income not expressly mentioned) of the Convention, if the income is subject to Portuguese tax.

If the recipient of the State Pension or Incapacity Benefit is not subject to tax in Portugal in respect of the income, no relief is available. See INTM162090 for an explanation of ‘subject to tax’.