DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar
Full relief from UK tax is available under the terms of Article 17 of the DTA for pensions (other than Government Pensions*) in consideration of past employment and annuities that are paid to a resident of Qatar.
Full relief from UK tax is also available for trivial commutation lump sums.
No relief is available in respect of:
- State Pensions
- Incapacity Benefit
(*Advice regarding Government Pensions is at INTM359890)