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HMRC internal manual

International Manual

HM Revenue & Customs
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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)